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Respondent determined a deficiency in petitioner’s Federal
income tax for 2002 in the amount of $615. At trial, respondent
conceded the deficiency. The sole issue for decision is whether
petitioner is entitled to credit for an overpayment of tax for
2002 and is, therefore, entitled to a refund for that
overpayment.
Some of the facts were stipulated and are incorporated
herein by reference. At the time the petition was filed,
petitioner’s legal residence was Gilroy, California.
For the year at issue, 2002, petitioner filed a Federal
income tax return, Form 1040A, U.S. Individual Income Tax Return.
Petitioner filed that return as a single individual and claimed
no dependency exemption deduction other than for herself. The
reported income consisted of:
Salary and wages $21,388.00
Taxable interest 2.23
Taxable portion of an $8,361.36 pension
paid by CalPERS (California Public
Employees Pension System) 4,338.52
Gross Social Security benefits1 9,506.00
1The taxable amount of the Social Security benefits is not
shown on the return; however, respondent agrees that petitioner
correctly computed the tax on the taxable portion of the Social
Security benefits, and the tax shown as due and owing on the
return correctly included the amount of tax for the Social
Security benefits.
With respondent conceding the deficiency, the trial dealt
with petitioner’s contention that she is not liable for tax on
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