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documents. Petitioner did not maintain books and records for his
farm business.
Ms. Rouse prepared petitioner’s 1991 tax return that
reported a tax due of $2,254. Petitioner did not file that
return; instead, he filed a return showing that he was owed a
refund of $405.
On his income tax returns, petitioner reported gross income
from farming of $35,551 in 1989, $21,953 in 1990, $14,069 in
1991, and $20,700 in 1992. On his Schedules F, Farm Income and
Expenses, petitioner reported his gross income from farming as
follows:
Year Source Amount
1989 Sale of livestock, produce, grains, $14,636
and other products raised
Agricultural program payments 20,596
Other income, including Federal and 319
State gasoline or fuel tax credit
or refund
1990 Sale of livestock, produce, grains, 12,426
and other products raised
Agricultural program payments 5,585
Crop insurance proceeds and certain 3,708
disaster payments
Other income, including Federal and 234
State gasoline or fuel tax credit
or refund
1991 Sale of livestock, produce, grains, 13,788
and other products raised
Other income, including Federal and 281
State gasoline or fuel tax credit
or refund
1992 Sale of livestock, produce, grains, 19,865
and other products raised
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