- 3 - he filed his petition regarding his 2002 taxable year, Mr. Jackson lived in Kalispell, Montana. When they filed their respective petitions regarding their 2003 taxable years, petitioners lived in Whitefish, Montana. Petitioners’ 2000 Taxable Year In 2000, Mr. Jackson received wages in the following amounts as reported on Forms W-2, Wage and Tax Statement: $2,514 from Lockheed Martin Aircraft Center; $11,158 from Godshall & Godshall; $27,109 from Hovis Precision Products, Inc.; and $754 from Reed Jewelers. In addition, for 2000, Mr. Jackson received a $53 pension distribution from Lockheed Martin Corp., reported on Form 1099-R, Distributions from Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc., as well as a $1,654 refund of prior-year State income taxes. For 2000, Mary Joy Jackson (Ms. Jackson) received wages in the following amounts as reported on Forms W-2: $15,331 from Adecco Employment Services; and $18,030 from GE Gas Turbines Greenville. For their 2000 taxable year, petitioners submitted to respondent a Form 1040, U.S. Individual Income Tax Return, dated April 14, 2001, claiming joint filing status and two exemptions. On this Form 1040, petitioners entered zeros for income, adjustments to income, and taxes due, but claimed a $5,865Page: Previous 1 2 3 4 5 6 7 8 9 NextLast modified: November 10, 2007