Charles E. Lewis - Page 2

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          concessions,2 the issues for decision are:  (1) Whether                     
          petitioner has a deficiency of $12,899 in his 2002 Federal income           
          tax; (2) whether petitioner is liable for an addition to tax                
          under section 6651(a)(1); (3) whether petitioner is liable for an           
          addition to tax under section 6654(a); and (4) whether the Court            
          should impose a penalty against petitioner under section 6673(a).           
                                  FINDINGS OF FACT                                    
               Some of the facts have been deemed stipulated pursuant to              
          Rule 91(f) and are so found.  The stipulation of facts and the              
          attached exhibits are incorporated herein by this reference.  At            
          the time he filed the petition, petitioner resided in Atlanta,              
          Georgia.                                                                    
               During 2002, petitioner received wage income of $7,371 from            
          Hartford Life Insurance Co.  Also during 2002, petitioner                   
          received interest income from the following sources:  (1) $11,341           
          from TIAA-CREF; (2) $126 from US Federal Credit Union; (3) $847             
          from Minnesota Life Insurance Co.; and (4) $1 from NWA Federal              
          Credit Union.                                                               
               During 2002, petitioner requested and received early                   
          retirement plan distributions of $1,091 and $34,908 from State              
          Street Retiree Services for Northwest Airlines Corp. Employees              
          (State Street Retiree Services).  State Street Retiree Services             


               2  Respondent concedes petitioner is not liable for an                 
          addition to tax under sec. 6651(a)(2).                                      





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