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Respondent determined a deficiency of $3,643 in petitioners’
Federal income tax for 2002. The issue for decision is whether
J. McLean Durfey (petitioner) received unreported income in the
year 2002 from wages, interest, a State income tax refund, the
taxable amount of a pension, and the taxable amount of Social
Security benefits.1
Background
Some of the facts have been stipulated and are so found.
Petitioners resided in American Fork, Utah, when they filed their
petition.
Petitioner is an educator. He and his wife filed a timely
joint Federal income tax return for 2002 in which they reported
wages of $52,399, a farming loss of $11,028, and adjusted gross
income of $41,371. Third parties reported to petitioner and
respondent the following income paid to petitioner in 2002 that
was not reported on petitioners’ Federal income tax return for
that year:
1The adjustment of $1,495 for medical deductions claimed on
Schedule A, Itemized Deductions, made by respondent in the notice
of deficiency is computational based upon an increase in
petitioners’ adjusted gross income. Likewise, the adjustment of
$296 to Schedule A miscellaneous deductions is computational
based upon petitioners’ adjusted gross income.
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Last modified: May 25, 2011