Robert Eugene Poindexter - Page 4

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          he was paid by Warner Chappell for that year.  Nonetheless, he              
          stipulates that he did receive the $16,113.                                 
               Petitioner’s position in this case is based upon the                   
          erroneous impression that he should not have to pay income tax on           
          his 2000 royalty income until respondent forces Warner Chappell             
          to admit petitioner is owed additional royalties for that year or           
          at least until respondent investigates Warner Chappell.                     
          Petitioner is misinformed as to respondent’s obligation and as to           
          the authority of this Court.  As the Court attempted to explain             
          to petitioner at trial, this case is solely about determining his           
          correct tax liability for the year 2000 since the additions to              
          tax have been resolved.  Petitioner’s claim for increased                   
          royalties from Warner Chappell has no bearing on the matters                
          before this Court.  As in a prior case before this Court,                   
          petitioner has not offered any evidence on the matter that we can           
          properly adjudicate.  See Poindexter v. Commissioner, 122 T.C.              
          280 (2004).                                                                 
               Accordingly, with the exception of respondent’s concession             
          of the addition to tax under section 6651(a)(2), respondent’s               
          position is sustained, and                                                  

                                        An appropriate decision will                  
                                   be entered.                                        

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Last modified: May 25, 2011