T.C. Summary Opinion 2004-36
UNITED STATES TAX COURT
SUSAN G. KILBURG, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 9136-02S. Filed March 23, 2004.
Tommy E. Swate, for petitioner.
Catherine S. Tyson, for respondent.
DEAN, Special Trial Judge: This case was heard under the
provisions of section 7463 of the Internal Revenue Code as in
effect at the time the petition was filed. Unless otherwise
indicated, all other section references are to the Internal
Revenue Code in effect for the year at issue, and all Rule
references are to the Tax Court Rules of Practice and Procedure.
The decision to be entered is not reviewable by any other court,
and this opinion should not be cited as authority.
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Respondent originally determined a deficiency in
petitioner's Federal income tax of $12,126 for 1998. Respondent
subsequently moved for and was granted leave to file an answer
out of time. In the answer, respondent asserted an increased
deficiency of $20,430 for 1998.
Although respondent disallowed for 1998 certain business
expense deductions on Schedule C, Profit or Loss From Business,
petitioner offered no evidence and made no argument on the issue.
Petitioner has therefore conceded the issue. See, e.g., Bradley
v. Commissioner, 100 T.C. 367, 370 (1993); Sundstrand Corp. v.
Commissioner, 96 T.C. 226, 344 (1991). The issue remaining for
decision is whether petitioner is entitled to claim for 1998 a
net operating loss deduction carryforward from 1996.
The stipulated facts and exhibits received into evidence are
incorporated herein by reference. At the time the petition in
this case was filed, petitioner resided in Springtown, Texas.
Background
Petitioner filed a Federal income tax return for 1996 with a
Schedule C in the business name of "Bell