Brenda Nash-Milton - Page 3

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               Respondent determined a deficiency of $833 in petitioner’s             
          Federal income tax for 2001.  The issues for decision are:  (1)             
          Whether petitioner received and failed to report unemployment               
          compensation for the year in issue; (2) whether petitioner is               
          entitled to a deduction for contributions to an Individual                  
          Retirement Account (IRA) for the year in issue; and (3) whether             
          petitioner is entitled to deduct Schedule C, Profit or Loss From            
          Business, expenses claimed on a Form 1040X, Amended U.S.                    
          Individual Income Tax Return, submitted to respondent.                      
                                     Background                                       
               Some of the facts have been stipulated, and they are so                
          found.  The stipulation of facts and the attached exhibits are              
          incorporated by this reference.  Petitioner resided in Orlando,             
          Florida, at the time the petition was filed.                                
               This case was called for trial at a trial session of the               
          Court in Tampa, Florida, on September 20, 2004.  Counsel for                
          respondent appeared at trial; however, there was no appearance by           
          or on behalf of petitioner.  Respondent advised the Court that              
          petitioner and respondent had executed a stipulation of facts,              
          and, accordingly, this stipulation with attached exhibits was               
          filed and made part of the record.  Petitioner provided no                  
          explanation for her failure to appear at the trial session.  By             
          order dated September 20, 2004, the Court deemed the matter                 







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