- 8 -
the Air Force for that year, and claims as deductions a total of
$6,650, consisting of (1) $650 for “utilities” and (2) $6,000 for
“operating expenses”. The consequent “net loss” of $358; i.e.,
$6,292 - $6,650, is then set off against petitioner’s previously
reported income, resulting in a claim for refund of $98.
The Form 1040X for 2001 also incorporates a Schedule C.
Again, it does not identify any business or profession or any
product or service, nor does it list a business name or address.
Rather, it reports gross income of $6,360; i.e., virtually the
same value of the lodging furnished to petitioner in 2001 as
reported on the Form 1099-MISC issued by the Air Force,7 and
claims as deductions a total of $7,117, consisting of (1) $817
for “utilities” and (2) $6,300 for “operating expenses”. The
consequent “net loss” of $757; i.e., $6,360 - $7,117, is then set
off against petitioner’s previously reported income, resulting in
a claim for refund of $228.
Discussion
Summary judgment is intended to expedite litigation and
avoid unnecessary and expensive trials. Fla. Peach Corp. v.
Commissioner, 90 T.C. 678, 681 (1988). Summary judgment may be
granted with respect to all or any part of the legal issues in
7 Again, there is a $20 discrepancy between the amount
reported on the 2001 Form 1099-MISC by the Air Force ($6,380) and
the amount reported by petitioner on the Schedule C ($6,360).
See supra note 6.
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