Cindee J. Conner - Page 9




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          that year as Mr. Conner maliciously withheld petitioner’s Form W-           
          2, Wage and Tax Statement, for 1997 from her.                               
               As to petitioner’s first argument, that the income in                  
          question was already included on a joint return purportedly filed           
          on her behalf for 1997, Mr. Conner credibly explained to this               
          Court that it was never the intention of either party to file a             
          joint return for 1997, and that he did not include petitioner’s             
          wage income on his return.                                                  
               With respect to petitioner’s second claim, that she could              
          not file for lack of the necessary information, Mr. Conner                  
          testified that he neither received nor maliciously withheld                 
          petitioner’s Form W-2 for her wages earned for 1997.  We not only           
          find Mr. Conner’s testimony credible, but we note that because              
          petitioner’s employer in 1997 was her sister with whom she has a            
          close relationship, and for whom she still works as a dance                 
          instructor, petitioner could presumably have asked for and                  
          received a duplicate copy of her W-2.                                       
               Accordingly, and based on the foregoing reasons, we sustain            
          respondent’s determination that petitioner failed to file a                 
          Federal income tax return for 1997, and that she did not report             
          wage income received in 1997 in the amount of $33,711 received in           
          that year.                                                                  










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