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Cheryl J. Latos and to Cheryl J. Latos, respectively. We must
decide whether to sustain the determinations in those notices.
We hold that we shall to the extent stated herein.
FINDINGS OF FACT
All of the facts in each of these cases, which petitioner
Cheryl J. Latos (Ms. Latos) and respondent submitted under Rule
122,1 have been stipulated by them and are so found except to the
extent stated herein.2
At the time Ms. Latos and Mr. Anderson filed the respective
petitions in these cases, they resided in Wood River Junction,
Rhode Island.
Case at Docket No. 16522-02L
During 1998, Mr. Anderson worked as a fisherman on a U.S.
fishing vessel that had a crew of less than ten people.
Ms. Latos and Mr. Anderson jointly filed Form 1040, U.S.
Individual Income Tax Return (Form 1040), for their taxable year
1All Rule references are to the Tax Court Rules of Practice
and Procedure. All section references are to the Internal
Revenue Code in effect at all relevant times.
2In the case at docket No. 16522-02L, respondent filed a
motion to dismiss for lack of prosecution as to petitioner James
E. Anderson (Mr. Anderson), the former spouse of Ms. Latos. The
Court shall grant that motion and shall enter the same decision
with respect to Mr. Anderson that the Court shall enter with
respect to Ms. Latos.
Both Ms. Latos and Mr. Anderson are parties in the case at
docket No. 16522-02L, and only Ms. Latos is a party in the case
at docket No. 5829-06L. For convenience, we shall generally
refer only to Ms. Latos, and not to Ms. Latos and Mr. Anderson.
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