Gilbert Vasquez - Page 4

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          examined the parties’ stipulations and memoranda of law, as well            
          as petitioner’s supplement to the motion and the documents                  
          attached thereto, and conclude that the litigation costs motion             
          may properly be resolved with neither (1) an evidentiary hearing            
          nor (2) the authorization of contested depositions.  See Rules              
          232(a)(2) (last sentence), 75(b) (first sentence).                          
               The parties have presented admissibility disputes in certain           
          of their stipulations.  We rule on these evidentiary disputes               
          infra, as the first items under Discussion.                                 
                                     Background                                       
               When the petition was filed in the instant case, petitioner            
          resided in Lancaster, California.                                           
               On his 2002 income tax return (Form 1040A, U.S. Individual             
          Income Tax Return),5 petitioner showed his filing status as                 
          single, and claimed five dependents--VV, SV, AH, EH, and JH.6               
          Petitioner reported wage compensation income of $7,200 and                  
          adjusted gross income of $7,200.  He claimed the standard                   
          deduction of $4,700, a personal exemptions deduction of $18,000,            
          and an earned income credit of $2,890.  He did not show a section           
          1 tax liability; he claimed the entire $2,890 as an overpayment             
          and asked that all of it be refunded by direct deposit into an              


               5 Neither the stipulated copy of petitioner’s electronically           
          filed 2002 tax return nor the stipulation indicates when the tax            
          return was filed.  We assume the tax return was filed timely.               
               6 We refer to the minor children by their initials only.               




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