Robert Eugene Poindexter - Page 3

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          incorporated herein by this reference.  In addition, petitioner             
          offered oral testimony and other separate exhibits which are                
          irrelevant to the question of whether respondent’s determinations           
          should be sustained.                                                        
               At the time the petition was filed, petitioner resided in              
          Jamaica, New York.                                                          
               Petitioner failed to file a Federal income tax return for              
          the tax year 2000.  As a result, respondent issued to petitioner            
          the notice of deficiency for the tax year 2000 upon which this              
          case is based.  Nevertheless, the parties have stipulated that              
          petitioner was required to report gross income for the year 2000,           
          under section 61, in the form of royalties from the sources and             
          in the amounts that follow:                                                 
                    Source                        Amount                              
               Broadcast Music, Inc.              $3,385                              
               Warner Music Group                 2,219                               
               Thump Records, Inc.                407                                 
               Warner Chappell, Inc.              16,113                              
          In addition, the parties have stipulated that the additions to              
          tax under sections 6651(a)(1) and 6654(a) are applicable to                 
          petitioner’s 2000 tax liability.                                            
               Petitioner believes that the Form 1099 he received from                
          Warner Chappell for the year 2000 is false and fraudulent and               
          that he should have received royalties in excess of the $16,113             








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