Free Cross Motion [Dispositive] - District Court of Federal Claims - federal

Case 1:05-cv-00296-FMA 2000

Document 38-7

Filed 11/28/2005

Page 1 of 12 PAGE 1
--------------- 3

FORM 8582 WORKSHEETS
JOSEPH J. AND VIRGINIA B. TIGUE

WORKSHEET

1 FOR LINES 1A, 1B, AND 1C CURR. YR. NET INCOME LINE IA COMPANY, L COMPANY, $ 433,690 4,604 $ 438,294 CURR. YR. NET LOSS LINE IB PRIOR YR. UNALLOWED LOSS IC

NAME TIGUE TIGUE

OF

ACTIVITY

OVERALL GAIN

OVERALL LOSS

PROPERTY MANAGEMENT

$

0 $

$ 433,690 4,604 0 $ 438,294

$

0

WORKSHEET2FOR

LINES2A,

2B, AND 2C CURR. YR. NET INCOME LINE 2A PA L LT CURR. YR. NET LOSS LINE 2B $ $ $ 4,278 4,278 $ 18,960 20,745 17 1,768 PRIOR YR. UNALLOWED LOSS 2C $ 57 45,616 79,175 $ 0

NAME

OF

ACTIVITY

OVERALL GAIN $

OVERALL LOSS 74 47,384 74,897 18,960 $ 141,315

RNB INVESTMENT LIMITED WESTMINSTER PROPERTIES, GREENWAY HOUSING FUND, MOGUL COMPANY, LLC

$ 124,848

AM

A MFIM

r_Fl[_

Case 1:05-cv-00296-FMA " 2000 FORM

Document 38-7

Filed 11/28/2005

Page 2 of 12 TAX PAGE 1
------------- 93

8582 WORKSHEETS

- ALTERNATIVE

MINIMUM

JOSEPH J. AND VIRGINIA B. TIGUE

WORKSHEET1

FOR LINESIA,

1B, AND IC CURR. YR. NET INCOME LINE IA CURR. YR. NET LOSS LINE IB PRIOR YR. UNALLOWED LOSS IC $ $ 0 $ 0

NAME TIGUE TIGUE

OF

ACTIVITY

OVERALL GAIN 433,690 4,604 $ 438,294

OVERALL LOSS

PROPERTY MANAGEMENT

COMPANY, L $ COMPANY, $

433,690 4,604 438,294

$

0

WORKSHEET2

FOR LINES2A,

2B, AND 2C CURR. YR. NET INCOME LINE 2A PA L LT CURR. YR. NET LOSS LINE 2B $ $ $ 5,877 5,877 $ 18,960 20,305 17 1,328 PRIOR YR. UNALLOWED LOSS 2C $ 53 41,246 69,146 $

NAME

OF

ACTIVITY

OVERALL GAIN $

OVERALL LOSS 70 42,574 63,269 18,960 124,873

RNB INVESTMENT LIMITED WESTMINSTER PROPERTIES, GREENWAY HOUSING FUND, MOGUL COMPANY, LLC

$ 110,445

0 $

AMT WORKSHEET

- PASSIVE ACTIVITY ADJUSTMENT

TO FORM 6251, LINE 11

NAME

OF

ACTIVITY

FORM OR SCH BE REPORTED SCHEDULE SCHEDULE SCHEDULE SCHEDULE SCHEDULE SCHEDULE SCHEDULE

TO ON $

GAIN OR LOSS -74 $ -47,384 -74,897 433,690 4,604 0 -18,960 296,979 $ $

AMT OR

GAIN LOSS -70 -42,574 -63,269 433,690 4,604 0 -18,960 313,421 16,442

RNB INVESTMENT LIMITED PA WESTMINSTER PROPERTIES, L GREENWAY HOUSING FUND, LT TIGUE PROPERTY COMPANY, L TIGUE MANAGEMENT COMPANY, TIGUE INVESTMENT COMPANY, MOGUL COMPANY, LLC

E P2 E P2 E P2 E P2 E P2 E P2 E P2

$

_

AMm_M_n=_n

Case 1:05-cv-00296-FMA " 2000

Document 38-7 I::I'1Filed 11/28/2005 A_ A U FNri FEDERAL WORKSHEETS

Page 3 of 12 PAGE 1
- -------- - 793

JOSEPH J. AND VIRGINIA B. TIGUE

CAPITAL LOSS CARRYOVER

WORKSHEET

I. 2. 3. 4.

ENTER THE AMOUNT FROM FORM 1040, LINE 37. ENTER THE LOSS FROM SCHEDULE D, LINE 18. COMBINE LINES 1 AND 2 (BUT NOT LESS THAN ZERO). ENTER THE SMALLER OF LINE 2 OR LINE 3. NOTE: IF LINE GO TO LINE 5; ON LINE 5 AND 7 OF SCHEDULE D OTHERWISE, ENTER GO TO LINE 9. IS A LOSS, ZERO

-1,700,250 3,000 0 0

5. 6. 7. 8.

ENTER THE LOSS FROM SCHEDULE D, LINE ENTER GAIN FROM SCHEDULE D, LINE 16. ADD LINES 4 AND 6. SHORT-TERM CAPITAL LOSS CARRYOVER TO SUBTRACT NOTE: GO TO LINES LINE 7 FROM LINE 5. IS A

7. 332,184

424,379 332,184

2001 92,195 LOSS,

IF LINE 16 OF SCHEDULE D LINE 9; OTHERWISE, SKIP 9 THROUGH 13.

9. I0. ii. 12. 13.

ENTER THE LOSS FROM SCHEDULE D, LINE 16. ENTER GAIN FROM SCHEDULE D, LINE 7. SUBTRACT LINE 5 FROM LINE 4. ADD LINES i0 AND ii. LONG-TERM CAPITAL LOSS CARRYOVER TO 2001. SUBTRACT LINE 12 FROM LINE 9.

0 0 0 0 0

NET NONFARM PROFIT OR (LOSS) (SCHEDULE SE, LINE 2)

TAXPAYER SCHEDULE C SCHEDULE E, PAGE 2 (FROM SCH. K-I) OTHER INCOME (FORM 1040, LINE 21) SECTION 1256 CONTRACTS MINISTER WAGES MINISTER HOUSING ALLOWANCE EMPLOYEE BUSINESS EXPENSES (2106) NET NONFARM INCOME ADJUSTMENT TOTAL NET NONFARM PROFIT OR (LOSS) 0 0 1,000 0 0 0 0 0 1,000

A_q AMI=NrtFr}

Case 1:05-cv-00296-FMA

AS FILED

Document 38-7 Filed 11/28/2005 ORIGINALLY

Page 4 of 12

1

040

U.S. Dep3_me_tIndividual or the Tre._suQ/--lnlerna, Income

Tax Return F:levenu_ Serv,ce

________.000

J

,s,

,_su,,o_,,-_ .... ,_o,_,.,_,e._: o_:e ....
. 20 lOMB NO t545-0074 Y- -- ----- - - - --- rity number

For tneyear Jan. 1-Dec 31. 2000. or other tax year begmmng

.2000. encOred

Label
(See On page 19) ,ns:ruc:_ons UsethelRS

f- i You,,,r,t,,a,,,e an,, ,o,,,,,
L , A : JOSEPH J"

I
I

Last name

TIGUE

----ADI no |

----5793 -8219
enter

E : II a io,nl return, spouse's hrsl name anO mmal I Last name B t t I VIRGINIA B. , TIGUE H---- - ------- --- -- - ------ ----- ------- - - - ------ a P.O DOx.see page 19

· S- ----- - -- ----- - - e.'urrty number

Other',_,se E
please pr,nt or type label. Presidenltal Election e E k, H _. _" 1

----

----------

--YOu must

C_ty.town or post otf=ce, state and ZIP co_e If you have a foretgn aclCress see 13ageI_ COLLEYVILLE, Note. Check,ng TEXAS 76034 your tax or reduce your refund "Yes" wdl not change

I
·

,& your SSN(s) above · Important!
You _-i!Yes ['_No Spouse _'Yes '_'-_No

Campaign

(See D?,ge 19 I

Do you. or your spouse ,f fihng a joint return, want $3 to go to th,s fund _ i S,ngle Marned filing jo,nt return (even if only one had income)

Filing Status 2
3 Cnec_. only one Do.,. 4 5 6a

Maned fihng separate return. Enler spouse's social secunty no. above anc furl name nere · Head of household (with quafifymg person). (See page 19.) If the qualifymg person =sa cmld but not your Cepencen, enter th,s ch,ld's name here. · Ouahfying wldow(er) with dependent E_ Yourself. If your parent (or someone chdd (year spouse d,ed · ) (See page 19 ) No 01b0xes checked 0n 2

else) can cla,m you as a dependent on his or her tax / ............... (2) 0ependenrs socialsecun,'y number (3) Depend=.nt s relatt0nshlp3 [ you },

Exemptions
(1) Ftrst name

return, do not check box 6a b F_ Spouse ..................... C Dependents: Lastname

./. . .J 6a andSb NO.of your (4}V _1 (_ua,:('/,r.,; children on 6c Cr.=_ t0rctlttd L3_ c,ec_I · _Q._. Is_.. 201 J _ [] [] wh0' · lived w_thyou · did notlive w=ln-you dueIo d=vorce or separalion (see page 2g) Dependents 6c on

If more ¢han sLx aepenaents. see page 20 ; : d 7 Attach Income W-2G W-2 Forms here. and Also attach Form(s) I099-R if tax was w,thheid. Total number of exemptions claimed ................ ............ I

_-_ _-_ []

not enteredabove __ Add numbers enteredon lines above · 71 1 1 0 8 5 8

l_.:_J

Wages. salaries, tips, etc. Attach Form(s) W-2

b 8a

Tax-exempt interest Do not include on hne 8a Taxable interest. Attach Schedule B if requ,red

. . ............ .

J 8b

I

I

_8a

1 1 4 9 7 4

10 Taxable refunds crea_ts, or Schedule ofB if requ,redtocalJncometaxes(see state and 90rd,nary d,v,dends. Attach offsets ........... 11 12 13 14 Ahmony recewed or ................... Business income (loss) Attach Schedule C or C-EZ Cap,tal ga,n or (loss) Attach Other gains or (losses) Attach Total IRA d_stnbut=ons . To[elpens{onsand annu[tleS 15a 16a Schedule D ff requ,red Form 4797 I I I S corporations, " .........

page 22) .

.

L1901
/ 11

1
I

199971

t 12 t [] 13 14

If not required, check here ·

l
j

(

3000

)

If ;eu aao not gel a W-2. see Dace 21 E_c,ose but do

15a 16a 17 18 19 20a 21 22 23

J b Taxable amount (see cage 23) J b Taxable amount (see page 23} trusts, etc Attach Schedule E

15b ; 16b I . 17

Rental real estate, royalhes, partnerships. Farm income or (loss) Attach Unemployment compensation

4 38 29 4

Schedule F ............ ..............

18 i 19 20b 21 22 //_//

nol a:,acn, at', r pa;.ment Also please use Form 1040-V.

Sooal secunty benef,_s . l 20a J [ I b Taxable amoun! {see _age 251 Other mcome. List type and amount (see page 25) ......... S.C[-{EDU.LE.. ]. ...... Add the amounts m the far nght column for hnes 7 througn 2'l Thls ls your total income · IRA deductton (see page 27) ......... (see page 27) .... Attach Form 8853 ...... . 23 J 24 t 25 j 26 I 27 28 29 I 30 t 3_aT

9800

890897

Adjusted Gross Income

24
25 26 27 28 29 30 31a 32 33

SIudent loan mterest deduction

_//_

Medical savings account deduchon Moving expenses. Attach Form 3903

One-half of self-employmenl Self-employed Self-employed

tax. Attach Schedule SE

health insurance deduction (see page 29) SEP. SIMPLE. and qualified plans .....

_////_

Penalty on early vathdrawal of sawngs Ahmonypa,d b Reop,enrs SSN · Add lines 23 through 31a . NOL Subtract line 32 from llne 22. Thisls Act, and Paperwork_idu_l_"ol_l_C_il_el,

CARRY-OVER
your adjusted

.-'SCHEDULE

1
I,Cal No t I320B

gross income

, 32 33'

(2023633
( 1 1 32"736 .Form 1040

)
) '2.:0C

For Disclosure,

Privacy

l_leJl_ll_cJ_ 50.

Case 1:05-cv-00296-FMA
Form 1040(2000)

AS FILED ORIGINALLY

Document 38-7

Filed 11/28/2005

Page 5 of 12
Pacje

Tax

and

34
358 b

Amount from hne 33 (adjusted gross income)

............ [] Bhnd · 358 · 35b []

1 1 3 2 7 3 6 I )

Credits
............ Standard Deduobon for Most People Stogie $4 400 Heac of housenold 56 450 Marr,ad fil,ng io_ntly or Ouahfy,ng w,oov.ter) S- 35O fvlarned hl,r,g separately $3 675 L

Check if: [] You were 65 or older, [] Blind; [] Spouse was 65 or older, Add the number of boxes checked above and enter the total here .... If you are married fihng separately and your spouse itemizes deductions, you were a dual-status alien, see page 31 and check here ...... or

36 ,1" ; i t 37 : 38 i _39 140 i 41 : 42 I 43 ! 44 : 45 i 46 47 48 49

Enter your itemized deductions from Schedule A, line 28, or standard deduction shown on the left. But see page 31 to find your standard deduction if you checked any box on line 35a or 35b or if someone can claim you as a dependent ......... Subtract bne 36 from line 34 ................... $2,800 by the total number of exempbons clotTed on .

If line 34 is $96,700 or less, multiply

line 6d. If line 34 is over $98.700, see the worksheet on page 32 for the amount to enter Taxable income. Subtract line 38 from line 37. If line 38 is more than line 37, enter -0Tax (see page 32). Check if any tax is from a [] Alternative Tin,mum tax Attach Form 6251 Add hnes 40 and 41 ..................... Foreign tax credit. Attach Form 1118 if requtred .... 43 I 44 45 46 47 48 b I-7 Form 8396 49 ..... · I I Form(s) 8814 b [] Form4972 ·

Credit for child and dependent care expenses. Attach Form 2441 Credit for the elderly or the disabled. Attach Education credits A_ach Form 8863 Child tax credit (see page 36} Other. Check if from a [] c [] Form 8801 d [] .......... ........ Schedule R

Adoption credit. Attach Form 8839 ......... Form 3800 Form (specify)

50 51

Add lines 43 through 49. These are your total credits ........... Subtract hne 50 from line 42. If hne 50 is more than line 42. enter -0- . Self-employment tax. Attach Schedule SE ...............

I

Other

52 83 54 55 56 57

Taxes

social security and Medicare tax on tip income not reported to employer. Attach Form 4137 Tax on liRAs, other retirement plans, and MSAs. Attach Form 5329 if required .... Advance earned income credit payments from Form(s) W-2 .......... H ............ ............ 58 60a . · I I I 61 59 62 23343 · NONE

Household employment taxes. Attach Schedule Add lines 51 through 56. This is your total tax

Payments
If you nave a ChJd attach I quahlymg r Schedule EIC j "-- .......

88 608 b

Federal income tax withheld from Forms W-2 and 1099 . Earned income credit (EIC) ...........

_

I
I

Nontaxable earned income, amount

i t
_ i t '! i

61 "t 59 62

and type · .................................................. Excess social secunty and RRTA tax withheld (see page 50) 2000 estLmatedtaxtax credit. and amount applied from 1999 return Addihonal child payments Attach Form 8812 .....

64 63 65

Other payments Check if from a [] Form 2439 b [] Form 4136 6__ Am°untpaidv"tthrequestf°rextensi°nt° f'le(seepageh0) Add lines 58, 59, 608, and 61 through 64. These are your total payments If line 65 is more than hne 57, subtract Amount of ;ine 66 you want refunded

....

·

2 3 3 L..3

Refund
dwectly

66 67a

line 57 from hne 65 This is the amount you overpaid to you ............. · Checking r-_ Savmgs I f t I' I I

23343
67a I 2 3 3 '_. 3

oepos,ted' b 00,,0 numbe, I I I I I I I I ·cType'[7 · I I
See page 50 and h,, ,n 67U · d 67c. ano 67C 68 Acc0untnumber Ii t I I I I I t ! Amount ol hne66 you want apphed Io your 2001 estimated lax I · I I I 68

Amount Have _t
You Owe

69 70

It line 57 Is more than hne 65, subtract line 65 from hne 57. This is the amount you owe. For detads on how to pay, see page 51 ............... · Est,mated tax penalty. Also include on line 69 ..... I 70 I I

+ 69 I _/_,_/_'J_,,_

Sig n
See page t9

Under penalt,eso! perlury.I declare that I have exammed tn,s return and accompanying schedulesnod statements,of wmc_ preparer r,as a-: *ro.,._ec behef,they are true. correct,and complete Declaration of preparer(other than taxpayer} is basedor a'l ,nformal:on and to the best of my k."_,_leCge,

Here

Your s,_.q._tute

(_
o,nl rn.\bg_h must s+gn. _

I ,.?ate
I

/.)-,_., i /t{vF-JT'_:-KT-5" I Your occupat,on

i {_'_1 "_c/ri_L " _.Oo I Da.tt,mephone number

Keep a copy for your

recoros Paid

r _,

_'_//O_,_t...-__

,T_oouse's bccupahon I ll_e d,scuss re'.'.,rn ;'ec.a'e' IRS tn,s w,tr. me _>-l)--_-;u/[ c_____s_ ..-e-. I _A_Y /'--/"LIC"("Z_C_ snOwnbelOwtseepage52,'_ [] Yes '_._j N

C./
k NILLTAH

,y
A. _t_IIJSON CPA

Date

Chec_ X--J se,.e_#oyed . ,t
.I EIN

--------------- 3

Preparer's
Use 0nly

F,msname(or

yours sell-employed), p p.A§.FI_)_ O2_r._I/I_L_)[LLAS,TEXAS ,f a_oZ,Pco_e a(_oress

I Pnoneno (972' 250-! 155 Form 1040 L2C

Case 1:05-cv-00296-FMA

AS FILED

DocumentORIGINALLYFiled 11/28/2005 38-7

Page 6 of 12

SCHEDULES
(Form 1040)

A&B

Schedule A--Itemized
(Schedule

Deductions

oMe o N +545.0074
_--_(_00
Attachment

B is on back)

*8"trr_n_

O' IRe _rea$_ty

ha.Revenue Se"v,ce (P.I · Attach to Form 1040. · See Instructions for Schedules A and B (Form 1040), Namets, no',,.,n Form1040 s Or-, JOSEPH O. AND VIRGINIA B. TIGUE Medical and Dental Expenses Taxes Paid (See You 1 2 3 4 5 6 7 9 Interest You Paid (See page A-3 ) 10 11 Caution. Do not include expensesreimbursed or pa,d oy others. _ 11 Medical ancl dental expenses (see page A-2) .... Enteram0untlr0mF0rm1040.1ine34. 1 2 I I___//////_ Multiply line 2 above by 7.5% (075) ....... 3 I Subtract line3 from line 1. Ifhne3is more than hne 1, Her-0. State and local income taxes ......... 5 6 7 I I I 15256 Real estate taxes (see page A-2) ........ Personal property taxes ...........
................................................................
r_

SeQuence o 07 N ----- -------- --- curit number 7 --- -5793

t i .... I i i
I

t 4

'

P/_/_/.

Add hnes5through8 Homemortgage interestandpoints reported to you on Form 1098 Homemortgage interestnot reportedto you on Form 1098 If oa,d to the person from whom you bought the home, see page A-3 and show that person's name, identlfy_ng no., and address ·
................................................................

9 10 J _ "//////4 ; i

!

15256

v/////_ _/////_

I

Note ................................................................ _nlerest =s Personal not oeduct,ble 12 13 14 . ..ts to Charity if you maoe a c ft.ar,c go" _oenefi"fo"A-4 see page i: Casualty and Theft Losses and Most Other Miscellaneous 19 15 16 17 18 Points not reported to you on Form 1098. See page A-3 for special rules .............. ................................................................ Investment interest Attach Form 4952 if required. (See page A-3.) ............... Add lines 10 through 13 .................... Gifts by cash or check. If you made any glf-t of S250 or more, see page A-4 ............ Other than by cash or check. If any gift of $250 or more, see page A-4. You must attach Form 8283 if over $500 Carryover from prior year .......... Add hnes 15 through 17 .................... _

11 12 13

I I I

+
+

_/////_. 14 Y/_/"._ "71 1 9 9

1151
_'/////_

18 ...... 19

71199

Casualty or theft Ioss(es) Attach Form 4684. (See page A-5.) Unreimbursed employee expenses--job travel, union dues, job educat,on, etc You must attach Form 2106 or 2106-EZ if required (See page A-5.) · ............... ................................................................

JobExpenses20

;See Deductions :_ageA-5 "o, e,.._er, es ts s ce3ac: be'e )

22 21

Other expenses--investment, safe........ Tax preparahon fees .... ..............................................................deposit box, etc. List type and amount · ........................................ ............................................................ Add lines 20 through 22 ..... Ivtultiply hne 24 above by 2% (.02) ........ Subtract hne 25 from hne 23. If hne 25 is more than Omer--from hst on page A-6. List type and amount

_ ,-.....

:..////× + //////.._

23

t 23 I

'

.
25 26 01her Mtscellaneous 27

,

hne 23, enter ·

-0-

.

.

i

.

. m26 "_/.

+
27 86455

.............................

Deductions
Total nized Deductions 28

.............................................................................................
Is Form 1040. hne 34, over $128,950 (over $64.475 if married filing separately)'_ [] No. Your deduct,on ts not limHed. Add the amounts in the far right column '}

[]

Yes. for hnes :. tnrough 27. Also. enter th_s amount on Form1040. hne36 You."decuct_onmay be lim:ted See page A-6 for the amount to enter

/ "·

28 __

For Paper_vork Reduct,on Act Not,ce, see Form 1040 inArsc_LKIL_IE ORIGINJ_,.[y126;3Z D

Schedule A (Form 1040) 2000

Case 1:05-cv-00296-FMA
?
Schec1ules A&8 (Form 10,J0} 2000

Document 38-7
AS FILED ORIGINALLY

Filed 11/28/2005

Page 7 of 12
OMB NO 1545-0074 P.'bqe

Name(s)

shownon Form J.

1040 0o

nOtenternameandsoc,al ecur,ty s number ,f shownonomerside VIRGINIA B. TIGUE

I J

Yo- - --------

---------

7 numb,

JOSEPH

AND

3-----

-793

Schedule PartI Interest
(See page 8-1 and the ,nstruct,onstor 1

B--Interest

and Ordinary

Dividends
I

A:'acmmen: Sequence ,"_o (
[, I I I i168 Amount

Note. if you had over$400 intaxableinterest, must alsocomplete Part311. you List name of payer. If any interest is from a seller-financed mortgage and the buyer used the property as a personal residence, see page 8-1 and list this interest first. Also, show that buyer's social securky number and address · GREENWAY BANK WELLS TIGUE HOUSING FUND

Form _040 hne 8a.)

" "f_ "_idN'Ai'"_3"A'N'_ .................................................. ............................................................................................
ONE TEXAS FARGO BROKERAGE INVESTMENT COHPANY I

11o
434 105938 7324

Note. If you fete,veal a Form 1099-INT. Form 1099-OID. or substitute statement from a brokerage firm, list the hrm's name as the payer and enter the total ,nterest shown on that form

........................................................................................... ............................................................................................

· .......................................................................................... ............................................................................................ ............................................................................................ ............................................................................................ Add the amounts on line 1 ..................

2 3

2 3 4__

1 1 z_9 7 4

Part II
Ordinary

Excludable interest on series EE and I U.S. savings bonds issued after 1989 from Form 8815, line 14. You must attach Form 8815 ......... 4 Subtract line 3 from line 2. Enter the result here and on Form 1040, line 8a Ib" Note. If you had over $400 in ordinary dividends, you must also complete Part III. 5 List name of payer. Include only ordinary dividends. If you received any capital gain distributions, see the instructions for Form 1040, line 13 · ................

11 4 9 74 Amount

Dividends
(Seepage 8-I and the mstructlons for

DEUTSCHE BANK ALEX BROWN 11091 ............................................................................................ ....WE.L..I!.S....F..AR. G..O...B.AN.m. ........................................................ 20 34 8 I WELLS FARGO BROKERAGE 136861 !

Form 0. 10

..............................................

9275 ;

Note. If you fete,veal a Form 1099-DIV or subst,tute statement from a brokerage firm. hst the firm's name as the payer and enler [he ordinary d,woends shown on that form

............................................................................................ ............................................................................................

5

"........................................................................................... ..........................................................................................

............................................................................................ ............................................................................................

6

Add the amounts on line 5. Enter the total here and on Form 1040, line 9

·

6

1 99 97 1

:

Part III
Foreign Accounts

You must complete thKspart if you (a) had over $400 of interest or ordinary dividends; (b) had a foreig,q account; or (c) received a d,strlbution from, or were a grantor of. or a transferor to, a foreign trusL 7a At any t,me during 2000, did you have an interest in or a signature or other authority over a financial account in a foreign country, such as a bank account, securities account, or other financial account? See page B-2 for exceptions and filing requirements for Form TD F 90-22.1 .... b If "Yes," enter the name of the foreign country · ...................................................... 8 During 2000, d_d you rece=ve a distnbution from, or were you the grantor of, or transferor foreign trust? If "Yes." you may have to file Form 3520. See page B-2 ......... "_) _['_11_jft,
(_ Printed

Yes : I ;,"
and Trusts
(See page B-2.)

'_ _///-_,_._/.//_. to. a

For Paperwork Reduction Act Notice, sl_'ll

ii Ly
on f_¢ycled paper

GPOJackm460-064

Schedule B (Form 1040)

Case 1:05-cv-00296-FMA

Document 38-7 Filed AS FILED ORIGINALLY

11/28/2005

Page 8 of 12
OMB No 1545-0074

SCHEDULE D
(Form 1040)
(5) C,_at_me_t ol Ihe Tteas_,-y Inter.",a= _evenue Serv,ce

Capital Gains and Losses
· Attach to Form 1040. · · See Instructions for Schedule D (Form 1040). _-_000
Attacl'_ment

Use Schedu|e D-1 for more space to list transactions

for lines 1 and 8.

Sequence No

12

Namets) shown on Form 1040

Your social security number

JOSEPH

J.

AND

VIRGINIA
(b) Dale

B.

TIGUE Held One Year or Less
other

--(all Sales prtce
(see page 0-6)

--- i5793
_...........

l;,_"r;II

Short-Term
ol XYZ Co) sh property

Ca )ital Gains and Losses--Assets
(c) Date sold
(Mo. day. yr.) acqucred yr) (Mo.day.

(el Cost or basis
D-6)

(f) Gain or (Iossl
Subtracl (e) from (d)

tal Oescr_phon IE*,ampte t0O 1

(see page

,11111111111

Y/////////½ _//////////_

"//////////_
,11111111111

"///////////,

$cmedule D-1, hne 2 ......... Add column (d) of lines 1 and 2 ......
4 5 Snort-term 6781, and gain from Form 6252 and short-term 8824 ...................... gain or (loss)from partnerships, gain or (loss) from Forms S corporat,ons, estates, 4684, :

"///////////,

Net short-term

and trusts

_//_////H/_//_///_ _

6

S.CHEDUL]_ .i . Snort-term capital loss carryover. Enter the amount, if any, from line 8 of your
from Schedule(s) K-I ............

5

(42437 g.)
:

z/////////_..v/x/z/z/

7 _

1999 Capital Loss Carryover Worksheet .............. 6 ( :: Net short-term capital lain or (loss). Combine column (0 of lines 1 through 6 · ] 7 ( 4 2 4 37 _) Long-Term Ca )ital Gains and Losses--Assets Held More Than One Year
(a] Oescrlpl)on of property *,£,ample t00 st_ XYZ Co ) (b) Date acquired (Mo. day. yr ) (c) Date sold (Mo, day, yr ) (d) Sales price (see page O-6) [e) Cost or other basis (see page.D-6)

) _ .:,<4.zz._./z//

8

:

(f) Gain or (loss) (g) 28%(loss) gain.or rate Subtrac! (e)from (cO ,Isee inslr. below)

i

:

Add

column

(d) of lines

8 and 9 .....

10

11
12

Gain from Form 4797, Pact I; long-term gain from Forms 2439 and 6252; and ,ong-ferm ga,n or (loss) from Forms 4684. 6781. and 8824 ........
i',.e_ long-term gain or (toss) from partnerships, S corporahons, estates, and trusts

11 12 13 369946' 2666:

: :
:

: : :

)tom Schedule(s) K-1 ............. 13
14 Capital Long-term aqy. from

SCHEDULE

1 .

gain d,stributions. See page D-1 ..............
capital loss carryover. Enter in both Loss columns [f) and (g) the amount, Worksheet ...... if hne 13 of your 1999 Capital Carryover

: 14 ( ) (

: : )

15

Combine co,umn (c])of lines 8 throuqh 14.

15 __t

i

16

Next:Net to PartCapitallll back.°r Iong-termGo on gainthe {loss). Combine column {0 of lines 8 through 14 ·

"28% rate gain or loss includes all "collectlbles gains and losses" (as defined on page O-6) and up to 50% of the ehgible ga2n on qua.fled small business stock (see page D-4).
For Paper'work Reduct,on Act Notice. see Form 10401_ln°strrullc_"nl'_."P_"'_"_''_i_l_'a/'No " 11338H Schedule D (Form 1040} 2000

Case 1:05-cv-00296-FMA
Scneclule (Form 13 1040)2000 Summary_.of 17 Parts

AS FILED

Document 38-7 Filed 11/28/2005 ORIGINALLY

Page 9 of 12
Page 2

I and II _ 517_6"7

Combine lines 7 and 16 If a loss, go to line 18. If a gain, enter the gain on Form 1040. line 13 Next: Complete Form 1040 through line 39. Then, go to Part IV to figure your tax if: · Both lines 16 and 17 are gains and · Form 1040, line 39, is more than zero.

18

Otherwise, stop here. If hne 17 is a loss, enter here and as a (loss) on Form 1040, line 13, the smaller · The loss on line 17 or · ($3,000) or, if married filin 9 separately, ($1,500) .............. Capital Loss Carryover Worksheet on page D-6 · The loss on hne 17 exceeds the loss on line 18 · Form 1040, line 37, is a loss. Skip Part IV below, instead, complete Form 1040 Tax Computation Using Maximum Capital if: or

of these losses: z//4

Next: I;..q"_|l,'J 19 20 21 22 23 24 25 26 27 28 29

through line 37. Then, complete the Gains Rates I :i 21 I 22 I 23 24 25 26 ' ..... 1

Enter your taxable income from Form 1040, line 39 Enter the smaller of hne 16 or hne 17 of Schedule D

.....

If you are filing Form 4952, enter the amount from Form 4952, line 4e Subtract hne21 from line 20.1f zero or less, enter-0. .... Comb,ne lines 7 and 15. If zero or less, enter -0- . ...... Enter the smaller of line 15 or line 23, but not less than zero . . . Enter your unrecaptured section 1250 gain, if any, from hne 17 of the worksheet on page D-8 ............... Add lines 24 and 25 ................. Subtract line 26 from hne 22. If zero or less, enter -0Subtract hne 27 from hne 19 If zero or less, enter -0Enter the smaller of: · The amount on line 19 or . ........

· $26,250 if single; $43,850 if married filing jointly or qualifying widow(er); S21,925 if married filing separately; or $35,150 if head of household 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 54 53 Enter the smaller of line 28 or hne 29 ........... Subtract line 22 from line 19. If zero or less, enter -0Enter the larger of hne 30 or line 31 .......... . .... ·

J

30 I 31 32

r

I

F,gure the tax on the amount on line 32. Use the Tax Table or Tax Rate Schedules, whichever apphes Note. If the amounts on hnes 29 and 30 are the same, skip hnes 34 through 37 and go to hne 38. Enter the amount from line 29 ............. J 34 Enter the hne 35 from hne 34 ............. Subtract amount from line 30 ............. Multiply hne 36 by 10% (.10) ....................... Enter the smaller of hne 19 or hne 27 Enter the amount from line 36 ............ Subtract hne 39 fromhne38 ....... Mulhply line 40 by 20% (.20) ...............
p

_/_ z/////A

·

[ 35 36

J

37t
_/-////_/_ V/////_. .//////.4 V//'////_

Note. If the amounts on hnes 19 and 29 are the same. skip hnes 38 through 51 and go to hne 52. I 3,, I , 39 , ...... · I 40 I I , I

1411

Note. If hne 26 _szero or blank, skip lines 42 through 51 and go to line 52. En,er the smaller of line 22 or line 25 .......... t 42 J Add hnes 22 and 32 I 43 [ . . .... . . f J .· _ F///4 I I 45 j46 J

I
J I J I I 47 I _,_/////'_

Entertheamountfroml,ne19 43. If zero. or"1ess, I enterJ -0. " 44 Subtract hne 44 from hne Subtract l,ne 45 from line 42.1f zero or less, enter-0Mulhply hqe 46 by 25% (.25) ............

Enter the amount from hne 19 ............. I Add hnes 32, 36, 40, and 46 .............. Sublract line 49 from hne 48 .............. Note. If line 24 ts zero or blank, skip hnes 48 through 51 and go to linel Multiply hne 50 by 28% (.28) ....................... Add hnes 33, 37.41. 47, and 51 ......................

48 49 50 52.

I

II

_ .
/

_.

I 52 i I 54 53 Schedule D (Form 1040) 2000

Tax on all taxable income (including capital gains}. Enter the smaller of line 52 or I_ne53 here and on Form 1040, amount .AS FILED ORIGINALLY .......... F,gure the tax on the line 40. on hne 19. Use the Tax Table or Tax Rate Schedules, whichever appli,_s

Case 1:05-cv-00296-FMA
ScPe_LleE (Form1040) _'000
N3tne{s) shown OP rerun', Do _ot enter none and &octal security

Document 38-7
AS FILED

Filed 11/28/2005

Page 10 of 12
Page 2
- - - ---------- --number

ORIGINALLY
,xttacl, mertSequerce o 13 N

n6mCef

if shown

on otter

s#de

I

Yo- -

JOSEPH

J.

AND

VIRGINIA

B.

TIGUE

I -------

5793

Note. If you report amounts from farm,rig or l'istling on Schedule E. you must enter your gross income from those act,v,tles on line 41 below. Real estate professionals must complete line 4 2 below. Income or Loss From Partnerships and S Corpo_atiorts Note. if,you re:or: a loss _'orr aea:-nsk ac:J_a:y yOumust check ei_'er colurrn (e) ar (f] on life 27 {o descnbe yOur_.vestrren[ _. _heac:.na_ See _age E-S I; you checkcolurrr ill. you must a_.achForm 6198. 27 (a) ,Name (b) Er,ter P/or (c)Creek d" parU_ersh,pS fo_e,e.r for S corpotauon paru'er_,r_p (d) Em_lo]et _deruflcauoc rLmr_er Ir_estment I Risk'?. A (e)All tS If) Some is at nsk not.at nsk

A
C

SCHEDULE

1 1

--8 SCHEDULE _D _E
Passive

Income

and Loss (h) Passwe.'come fromSchecIu[e K-I _ Nor.passJve loss h-ore ScheOuleK-I

Non_assJve

Income

and Loss (k) NorpassJve income Iron ScheduleK-'I

(g) Oass_ve aUowed loss (a(I._c," B582I/ Form requreO)

0)SecL, I?_e*pers_ ot: decILc;,or from Form4562.

_AI S __C

17 1999 4261

4278

438294

4:
__£ ]a Totas _///////_ _/////_ 4 2 7 8 I b To ,s ta 42 78 _////_//////_
29 30 31 Add columns Add columns [h) and (k) of line 28a ..................... (g). (0. and 0) of line 28b .................... and S corporauon income or (loss). Combine m the total on hne 40 below ................. or Loss From Estates and
(a) Name

_/////////_//_///////////_z "/////_ _////////_

_
29 30

438294 _///J/_ _//////_/, 442572
( 4 2 7 8 4 3 8 2 9 4 )

Total partnershtp here and include Income

hnes 29 and 30. Enter the result 31

Trusts
(b) Employer _enUhcat_or%'mber t

32 _A Passive Income

and Loss
(d) PassNe ,_,come from Schedule K-1

NonpassJve
(e) Oeducbon ot k)ss #ore Schedule K-1

Income

and Loss
(if., OLhet income from Schedule K-1

It) oassrve oeducvon or loss allo,:,_d (anach Form BSB2 _*requ,red)

AI _a Totals,__

I
_//////////////////////_

I
..................... 34 35 36 ( )

bTo a s
34 35 36 Add columns

I
(d) and (t) of hne 33a

Add columns (c) and {e) of line 33b ..................... Total es_te and trust income or (loss). Combine hnes 34 and 35. Enter the result here and include in the total on hne 40 below

J';_Till,_ll
37

Income or Loss From Real Estate Mortgage Investment Conduits (REMICs)--Residual Holder
[a) ",tame to) Em,_loyer iderllf_ca{.ior rum_er It) Excess _clt.Slon from Schl_ules Q, l_re2c {see page E.6) (,_) Taza_e Irc_t'n,e [rm loss) Q, _e Ib (e) Income rtom Schaclules hre 3_' Q, horn Sc_e_Jles

38

Comb,ne

columns Summary

(d) and

(el only,

Enter the result here and ,nclude in the total on hne 40 below

39 40 41

Net farm rental income or (loss) from Form 4835. Also. complete line 41 below ...... Total income or (b_). Comb,he lines 26. 31.36. 38. and 39. Enter the resu_,here and on Form 1040. line 17 · Reconciliation of Farmin 9 and Fis.hing Income. Enter your gross farming and flshin 9 income reported on Form 4835. hne 7. Schedule K.1 (Form 1065). line 15b; Schedule K-1 (Form 1120S). line 23: and Schedule K-1 (Form 1041) hne 14 (see page E-6) ....... Reconciliation for Real Estate Professionals. It"you were a real estate (xofess_onal (see page E-4). enter the net income or (loss) you reported anywhere on Form 1040 from all rental real estate achviues in which you materially p_rticipated under the passive act,vity loss rules. (_

41

42

42 Schedule E (Form 1040) 2080

AS FILED

ORIGINALLY

Case 1:05-cv-00296-FMA
t_

AS FILED ORIGINALLY

Document 38-7

Filed 11/28/2005

Page 11 of 12

TAXPAYER - JOSEPH J. AND VIRGINIA B. TIGUE INDIVIDUAL INCOME TAX RETURN FOR 2000 I. D. -----------5793 PARTNERSHIPS NONPASSIVE TIGUE MANAGEMENT CO., LLC P TIGUE PROPERTY COMPANY, LTD. P PASSIVE GREENWAY HOUSING FUND RNB LIMITED PARTNERSHIP CARRYOVER FROM 1999 TOTAL 2000 PASSIVE ACTIVITY P P #95-3924210 #75-2430781 #75-2549079 #75-2549076

&C2:tF.,D_U_L_.

4604 433690 438294 $ ( ( $ 4278 17) 4261 4261) 00

CAPITAL GAINS (,LOSSES) SHORT-TERMTIGUE INVESTMENT COMPANY - #75-2716368 JOSEPH TIGUE_ VIRGINIA TIGUE LONG-TERM TIGUE INVESTMENT COMPANY - #75-2716368 JOSEPHTIGUE VIRGINIA TIGUE (5 212190) (__..Z12_l__) ($ 424379)

$ $

184973 184973 369946

OTHER INCOME COMMISSIONS ADOLPH'S VENDING SERVICE #75-1241716 GULF STATES VEHICLE SERVICE #76-0388225 DIRECTOR'S FEES CHASE BANK OF TEXAS $ NET OPERATING LOSS CARRYOVER 1998 1999 395 8405 1000 9800

$ 1050546 973087 52023633

AS FILED ORIGINALLY

Case 1:05-cv-00296-FMA

Document 38-7

Filed 11/28/2005

Page 12 of 12

f_,. pC; .--U_ 0 cO C:) _I

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',OF

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k_ Om O" m ".lr

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