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During 1995, petitioner and Mr. Glaze maintained a joint
checking account. Both petitioner and Mr. Glaze deposited their
respective income into the joint checking account. Petitioner
occasionally reviewed the bank statements regarding their joint
checking account and used the joint checking account to pay joint
household expenses.
Petitioner knew that Mr. Glaze drove a truck for Mayflower
and knew he was receiving wage income from Mayflower. Also,
during 1995, petitioner received gifts from Mr. Glaze, one of
which was $500 that she used as a downpayment for the purchase of
a 1984 Toyota Corolla.
On October 18, 1996, petitioner and Mr. Glaze delinquently
filed their 1995 joint Federal income tax return. On their Form
1040, U.S. Individual Income Tax Return, petitioner and Mr. Glaze
reported wage income of $27,382.1 Petitioner and Mr. Glaze also
reported $35,831 in unreimbursed employee business expenses on
their 1995 joint income tax return. However, petitioner and Mr.
Glaze failed to report: (1) $36,400 of wage income received by
Mr. Glaze from Mayflower; and (2) $24 of interest income received
jointly by petitioner and Mr. Glaze from the U.S. Treasury.
Petitioner and Mr. Glaze’s 1995 joint income tax return
reported a refund due of $2,265. Petitioner and Mr. Glaze
1This amount consists of petitioner’s wage income received
from Scottish Rite and Mr. Glaze’s wage income received from
Melton Truck Lines, rounded to the nearest dollar.
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