Michael E. Thibodeaux & Stephanie R. Thibodeaux, a.k.a. Stephanie R. Hearn - Page 3

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          entered is not reviewable by any other court, and this opinion              
          should not be cited as authority.                                           
               Respondent determined a deficiency of $10,699 in                       
          petitioners’ 1998 Federal income tax and a $417 section                     
          6651(a)(1) addition to tax.  Concessions by petitioners narrow              
          the scope of our consideration to the following issues:  (1)                
          Whether petitioners are entitled to a deduction for meals and               
          entertainment expenses claimed on a Schedule C, Profit or Loss              
          From Business, included with their 1998 joint Federal income tax            
          return; (2) whether petitioners are entitled to a deduction for             
          travel expenses incurred in connection with a trip to Jamaica,              
          and (3) whether petitioners’ failure to file a timely 1998 return           
          was due to reasonable cause.                                                
          Background                                                                  
               Some of the facts have been stipulated and are so found.               
          Petitioners are husband and wife.  They were married in December            
          1998.  At the time the petition was filed in this case, they                
          resided in Chicago, Illinois.  References to petitioner are to              
          Michael Thibodeaux.1                                                        



               1  Stephanie R. Thibodeaux neither appeared at trial nor               
          signed the stipulation of facts.  The case will be dismissed as             
          to her for lack of prosecution.  Rule 123(b).  The decision                 
          entered with respect to her will reflect the disposition of the             
          issues agreed to between petitioner and respondent or otherwise             
          here in dispute, and it will be consistent with the decision                
          entered with respect to petitioner.                                         




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