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FINDINGS OF FACT
Some facts have been stipulated and are so found. The
stipulation of facts, with attached exhibits, is incorporated
herein by this reference.
Residence
At the time the petitions were filed, petitioner resided in
Midland, Texas.
Petitioner’s Forms 1040
1998
Petitioner obtained an extension of time to file his 1998
Federal income tax return until October 15, 1999. On October 7,
1999, petitioner submitted to the Internal Revenue Service (IRS)
a Form 1040, Individual Income Tax Return, for 1998 (the 1998
Form 1040). Petitioner reported $1,114.04 on line 16b (taxable
pensions and annuities), which was his only item of reported
income for 1998. Because his standard deduction and personal
exemption exceeded his income, he reported a zero tax liability2
and sought a refund of the tax payments reported on lines 57
(Federal income tax withheld), 58 (1998 estimated tax payments
and amount applied from 1997 return), and 62 (excess Social
Security tax withheld), which totaled $5,534.36. He attached
copies of (1) a Form W-2, Wage and Tax Statement, for 1998 from
2 For the same reason, petitioner reported a zero tax
liability for the other years at issue: 1999, 2001, and 2002.
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