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Gary Lee Colvin, pro se.
Daniel N. Price, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
WHERRY, Judge: This case is before the Court on a petition
for judicial review of a notice of deficiency that determined a
$13,018 deficiency for petitioner’s 2000 taxable year.1 After
concessions by both parties,2 the issues for decision are:
1Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the year in issue, and
all Rule references are to the Tax Court Rules of Practice and
Procedure.
2Petitioner received a Form W-2, Wage and Tax Statement,
from Technology Integration Group (TIG) which reflected that he
received wages of $12,004 in 2000. Petitioner also received a
W-2 from Daou Systems Inc. (Daou Systems) which reflected that he
received an $8,000 settlement in 2000. Petitioner included the
$20,004 on line 1 of his 2000 Schedule C, Profit or Loss From
Business. However, petitioner then took deductions that exactly
matched his income from TIG and Daou Systems. Petitioner
deducted $12,004 and $8,000 on Part V, Other Expenses, of his
Schedule C. Respondent disallowed the deductions. Petitioner
did not address these issues at trial or offer any evidence
relating to them. Accordingly, these deductions are deemed
conceded by petitioner. See Rule 142 (burden of proof generally
on taxpayer); Rule 149(b) (party’s failure to produce evidence,
in support of issue of fact as to which party has burden of
proof, may be ground for determination of issue against that
party).
Respondent conceded that petitioner is entitled to the
following Schedule C, line 17 deductions for his 2000 taxable
year: (1) District Court appeal costs for Colvin v. O’Connor,
70 F.3d 530 (9th Cir. 1995), in the amount of $105; (2) Central
Valley Reporters transcripts costs in the amount of $197; and
(3) legal fees and costs for Colvin v. Daou Sys. Inc., No. 97-CV-
(continued...)
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