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

Case 1:05-cv-00296-FMA "- _ 8582

Document 38-6 Filed 11/28/2005 AS AMENDED ALTERNATIVE MINIMUM TAX Activity Loss Limitations
· See separate Instructions. Attach to Form 1040 or Form 1041.

Page 1 of 7 oMaNo,,,,,oo8
2000 Attachment SequenceNo. 88 Identifyingnumber

Passive
·

Department the Treasury of InternalRevenueService Name(s) hownonreturn s

JOSEPH J. AND VIRGINIA B. TIGUE I.il,iiPaPt.l::.i:] 2000 Passive Activity Loss
Caution: See the instructions for Worksheets 1 and 2 on page 8 before completing Part I.

---------93

ParticlpaUon la

In a Rental Real Estate AcUvlty on page 4 of the instructions.) la 4 3 8, 2 94 i i

:

i :. i i

Activities with net income (enter the amount from Worksheet 1, column (a)) .......

Rental Real Estate Activities With Active Participation (For the definition of active perticipaUon see Active

ii

I

b c

Activities with net losslosses (enter the amount Worksheet l, column (b)) .......... ..... (enter the amount from from Worksheet 1, column (c)) Prior year unallowed

lb lc

( (

) )

ii:.!

i

.;.

iii':ii" _:i::.:::: ............i.i::iii::: _

d

Combine lines la, lb, and lc ....................................................................

ld

4 3 8,2

94

OeaOecvUeif!! i!ii
2a Activities with net income (enter the amount from Worksheet 2, column (a)) ....... Activities with net loss (enter the amount from Worksheet 2, column (b)) .......... 2_

5, 8 7 7
3 0 5

b

2 0,

)

i

c

Prior year unallowed

losses (enter the amount from Worksheet 2, column (c)) .....

1 1 0,4

4 5 .)_.

"'--7
2__

d 3

Combine lines 2a, 2b, and 2c .................................................................... Combine lines ld and 2d. If the result is net income or zero, all losses ere allowed, including any prior year unallowed losses entered on line lc or 2c. Do not complete Form 8582. Report the losses on the forms and schedules normally used. If this line and line ld are losses, go to Part I1. Otherwise, enter -0- on line 9 and go to line 10 ..................

- 1 2 4,

8 7 3

3 13,4

2 1

_ai't,

_i:;]

Special Allowance for Rental Real Estate With Active Participation
Note: Enter all numbers in Part II as positive amounts. See page 8 for examples. Note: If your filing status is married filing separately and you hved with your spouse at any time during the year, do not complete Part II. Instead, enter -0- on line 9 and go to line 10. .-_- ' '...::...: . ::._-''.. :....

4

Enter the smaller

of the loss on line ld or the loss on line 3 .............................................

6 S

Enter modified adjusted gross income, but not less than zero Enter $150,000. Ifmerriedfilingseparately,seepage8 ........................ 6 Note: If line 6 is greater than or equal to line 5, skip lines 7 and 8, enter -0- on line 9, and go to line 10. Otherwise, go to line 7.

i: ':':.'..i !: :i : :i_i i':' i .-.;... i':.: I:i::i:-.:;.-i '::: ?i';'::!;.ii:'.., i': '!'-::- :i;;ii:';'i!: ::--:: '?':': ,
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see ........................................................ · page .
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.

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7 8 9

Subti'act line 6 from line 5 ..............................................

i

.... ..... ii;; !:i:i;ii i
8 9
i ]

Multiply line 7 by 50% (.5). Do not enter more than $25,000. If married filing separately, see page 9 .............. Enter the smaller of line 4 or line 8 ................................................................

[Part

!]1:1

Total Losses Allowed

10 11

Add the income, if any, on lines la and 2a and enter the total ........................................... Total losses allowed from all passive activities for 2000. Add lines 9 and 10. See page 11 to find out how to report the losses on your tax return ................................................... Reduction Act Notice, see page 12 of the Instructions.

I 10 I 11

For Paperwork

I

Form 8582

(2000)

KFA

IF0US37 lO/231o0

AS AMENDED

Case 1:05-cv-00296-FMA Document 38-6 MINI TAXCREDIT
Form

Filed 11/28/2005 Page 2 of 7 2ooi WORKSHEET

8801

Credit For Prior Year Minimum Tax Individuals, Estates, and Trusts
· Attach to your tax return. VIRGINIA B. TIGUE Items 1 2 3 4 5 6 7 8 9
10

oMB.o ts.,-t0,3 2000
Attachment Sequence 74 No. I --- - ----- - ------ ber --J-----------

Department oftheTreasury Internal Revenue Set'vice f99) Name(s) shown onreturn JOSEPH ]i:P.art J. AND

J,::::il Net Minimum

Tax on Exclusion

1 Combine lines 16 through 18 of your 1999 Form 6251. Estatesand trusts,see instrucUons .................... 2 Enter adjustments and preferences treatedas exclusion items.See instructions ............................. 3 Minimum taxcredit net operatingloss deduction.See instructions....................................... 4 Combinelines 1, 2, and 3. If zero or less,enter -0- here and on line 15 and go to Part I1.If more than $165,000 and you were married filing separatelyfor 1999, see instructions........................................ 5 Enter:$45,000 if married filingjointlyor qualifying widow(er) for 1999;$33,750 if singleor headof householdfor 1999; or $22,500 if married filingseparatelyfor 1999. Estatesand trusts,enter $22,500 ....................... 6 Enter:$150,000 if married filingjointlyor qualifyingwidow(er) for 1999;$112,500 if singleor headof householdfor 1999; or $75,000 if married filingseparatelyfor 1999. Estatesand trusts,enter $75,000 ....................... 7 Subtract line6 from line 4. If zero or less,enter-0- here and on line 8 and go to line 9 ....................... 8 Multiply line 7 by 25% (.25) ..................................................................... 9 Subtract line8 from line 5. If zero or less,enter -0-. If this form isfor a child under age 14, see instructions....... 10 Subb'actline9 from line 4. If zero or less,enter -0- here and on line 15 and go to Part II. Form 1040NRfliers, see Instructions ............................................................................. 11 If for 1999 you reported capital gain distributions directlyon Form 1040, line 13, or completed ScheduleD (Form 1040 or 1041) and hadan amounton line25 or line 27 of Schedule D (Form 1040) (line 24 or line 26 of Schedule D (Form 1041)) or would have had an amount on eitherof those lineshad you completed them,go to PartIII of Form 8801 to figure the amountto enter on thisline. All others: Multiplyline 10 by 26% (.26) If line 10 is:$175,000 or less if single,head of household,marriedfilingjointly,qualifying widow(er), or an estate or trust for 1999;or $87,500 or less if married filingseparatelyfor 1999. Otherwise, multiplyline 10 by 28% (.28) and subtract from the result:$3,500 if single, head of household, arriedfilingjointly, qualifyingwidow(er),or m an estate or trust for 1999;or $1,750 if marriedfilingseparatelyfor 1999 .................................. 12 Minimumtax foreigntax crediton exclusion items.See instructions...................................... 13 Tentative minimumtax on exclusionitems. Subtractline 12 from line 11................................... 14 Enter the amount from your1999 Form 6251, line 27, or Form 1041, Schedule I, line38 ...................... 15 Net minimum tax on exclusion Items. Subtract line 14 from line 13. If zero or less, enter -0,-..................

683,673 46, 417 2,3 3 8 _1 9 1 0 )

0 0 0
0

11 12 13 14 15
0

Part:ll::_] Minimum Tax Credit and Carryforward to 2001
16 Enter the amount from your1999 Form 6251, line28, or 1999 Form 1041, Schedule I, line39 .................. 17 Enter the amount from line 15 above ............................................................. 18 Subtract line 17 from line 16. If less than zero,enter as a negative amount................................. 19 1999 minimum tax credit carryforward. Enter the amount from your 1999 Form 8801, line 26 ................. 20 Enter the total of your 1999 unallowed nonconventional source fuel credit and 1999 unallowed qualified electric vehicle credit. See instructions .................................................................. 21 22 23 24 Combine lines 18, 19, and 20. If zero or less, stop here and see instructions............................... Enter your 2000 regular income tax liability minusallowable credits. See instructions ......................... Enter the amount from your 2000 Form 6251, line 26, or 2000 Form 1041, Schedule I, line 37 .................. Subtract line 23 from line 22. If zero or less, enter -0- ................................................ 16 17 18 19 20 21 22 23 24 25 26 Form 8801 (2000) 7, 7 1 0 7, 710

7, '7 1 0

25 Minimum tax credit. Enter the smaller of line 21 or line 24. Also enter this amount on your 2000 Form 1040, line 49; Form 1040NR, line 46; or Form 1041, Schedule G, line 2d ....................................... 26 Minimum tax credit carryforward to 2001. Subtract line 25 from line 21. Keep a record of this amount because you may use it in future years ...................................................................

For Paperwork Reduction Act Notice, see page 4.

KFA

IF0US47

11122/00

AS AMENDED

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

A,i} A H H I'_1'% DocumentI_ 38-6

Filed 11/28/2005

Page 3 of 7 PAGE 1
-------------- 93

FEDERAL

STATEMENTS

JOSEPH J. AND VIRGINIA B. TIGUE

STATEMENT 1 FORM 1040, LINE 21 OTHER INCOME ADOLPH' S VENDING SERVICE .................................... GULF STATES VEHICLE SERVICE ................................. NET OPERATING LOSS CARRYOVER ................................ THE CHASE MANHATTAN BANK .................................... TOTAL $ 395 8,405 -2,383,923 1,000 -2,374,123

$

STATEMENT 2 SCHEDULE A, LINE 15 CONTRIBUTIONS BY CASH OR CHECK 121 COMMUNITY OUTREACH ..................................... AAUW EDUCATIONAL FOUNDATION ................................ ALPHA DELTA PI FOUNDATION .................................. AMERICAN HEART ASSOCIATION ................................. ARLINGTON NIGHT SHELTER .................................... ARTS COUNCIL OF FW & TARRANT CO ............................ ARTS COUNCIL OF NE TARRANT COUNTY .......................... CELEBRATE COLLEYVILLE ...................................... COLLEYVILLE WOMAN'S CLUB ................................... COMMUNITY ENRICHMENT CENTER ................................ FIRST UNITED METHODIST CHURCH .... .......................... GHS FOOTBALL BOOSTER CLUB .................................. HARRIS METHODIST HOSPITAL .................................. LONGHORN COUNCIL ........................................... METROPORT ON WHEELS ........................................ NATIONAL MUSEUM OF WOMEN IN THE ARTS ....................... PLANNED PARNTHOOD FEDERATION OF AMERICA .................... SMITHSONIAN INSTITUTION .................................... STARS THATER COMPANY ........................................ TEXAS ALLIANCE FOR EDUCATION & THE ARTS .................... THE SALVATION ARMY ......................................... UNITED WAY ................................................. VAN CLIBURN FOUNDATION ..................................... WOMEN'S POLICY FORUM ....................................... TOTAL $ 1,000 35 50 2,525 25 500 538 500 I00 I00 60,350 I00 650 250 150 i00 50 36 500 i00 50 750 50 800 69,309

$

STATEMENT 3 SCHEDULE D, LINE 13 CAPITAL GAIN DISTRIBUTIONS FIDELITY ADV. GROWTH OPPRT. FUND ........................... TOTAL $ $ 2,666 2,666

Aq,

A M

I==IMI_FI_

Case 1:05-cv-00296-FMA

Document 38-6

Filed 11/28/2005

Page 4 of 7

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

Document 38-6

P_E P__EH_ED

Filed 11/28/2005

Page 5 of 7 PAGE 1
------------- 93

NOL WORKSHEETS
JOSEPH J. AND VIRGINIA B. TIGUE

NET OPERATING A. B. C. D. CARRYOVER NOL YEAR

LOSS CARRYOVERS YEAR

USEDIN

20_ 2000 1998 1,127,481 1,127,481

INITIAL LOSS NOL CARRYOVER OF MODIFIED TAXABLE INCOME

COMPUTATION I. 2. 3A. 3B. 4. 5. 6. 7.

2000 TAXABLE INCOME NOL CARRYOVERS FROM YEAR B AND LATER YEARS NET CAPITAL LOSS DEDUCTIONS (FORM 1040, LINE 13) GAIN EXCLUDED ON SALE OF QUALIFIED BUSINESS STOCK ADJUSTMENT TO AGI ADJUSTMENTS TO ITEMIZED DEDUCTIONS PERSONAL EXEMPTIONS (FORM 1040, LINE MODIFIED TAXABLE INCOME (ADD NOL NOL LINES ON ON LINE LINE TO i, 2, 3A, 3B, 4, 5 AND 6) 38)

-1,705,850 2,383,923 3,000 0 0 -176,468 5,600 510,205 510,205 617,276

C ABSORBED THIS YEAR C NOT ABSORBED THIS YEAR ITEMIZED DEDUCTIONS

ADJUSTMENTS 8. 9. i0. ii.

2000 ADJUSTED GROSS INCOME CARRYOVERS FROM YEAR B AND LATER YEARS ADD LINES 3A, 3B AND 4 FROM ABOVE MODIFIED AGI (ADD LINES 8, 9, & i0) TO CHARITABLE CONTRIBUTIONS A, LN 18) LINE Ii

-1,653,833 2,383,923 3,000 733,090

ADJUSTMENT 17. 18. 19.

CHARITABLE CHARITABLE SUBTRACT TO

CONTRIBUTIONS (FORM 1040, SCH CONTRIBUTIONS REFIGURED USING LINE 18 FROM LINE 17 MISCELLANEOUS DEDUCTIONS 1040, 1040, (NOT SCH SCH LESS

0 209,254 -209,254

ADJSTMENT 25. 26. 27. 28. 29.

MISCELLANEOUS MISCELLANEOUS MULTIPLY LINE SUBTRACT LINE SUBTRACT LINE TOTAL (ADD ITEMIZED LINES 16,

DEDUCTIONS (FORM DEDUCTIONS (FORM ii BY 2% 27 FROM LINE 26 28 FROM LINE 25 DEDUCTION 19, 24,

A, A, THAN

LINE LINE ZERO)

26) 23)

40,409 40,409 14,662 25,747 14,662

ADJUSTMENT AND 29) -194,592

A_

A Ml=lMrlF:rt

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

&_ AMFNnFn Document 38-6

Filed 11/28/2005

Page 6 of 7 PAGE 2
------------- 93

NOL WORKSHEETS
JOSEPH J. AND VIRGINIA B. TIGUE

(CONTINUED) NET OPERATING ADJUSTMENT 30. 31. 32. 33. 34. 35. 36. 37. 38. 39.

LOSS CARRYOVERS USEDIN TO OVERALL ITEMIZED

2_0 DEDUCTIONS LIMIT 46,417 241,009 0 241,009 192,807 604,140 18,124 18,124 222,885 -176,468

FORM 1040, SCHEDULE A, LINE 28 ADD LINES 15, 18, 23, 28 & FORM 1040, SCHEDULE A, LINES 9, 14 & 27 ADD LINES 15, 23 & FORM 1040, SCHEDULE A, LINE 13 & GAMBLING LOSSES, LINE 27 SUBTRACT LINE 32 FROM LINE 31 MULTIPLY LINE 33 BY 80% SUBTRACT $128,950 ($64,475 IF MFS) FROM LINE ii MULTIPLY LINE 35 BY 3% ENTER THE SMALLER OF LINE 34 OR LINE 36 SUBTRACT LINE 37 FROM LINE 31 (NO LESS THAN THE STANDARD DEDUCTION) TOTAL LIMITED ITEMIZED DEDUCTION ADJUSTMENT (SUBTRACT LINE 38 FROM LINE 30)

NET OPERATING A. B. C. D.

LOSS CARRYOVERS USEDIN

2000 2000 1999 1,256,442 1,256,442

CARRYOVER YEAR NOL YEAR INITIAL LOSS NOL CARRYOVER OF MODIFIED TAXABLE INCOME

COMPUTATION i. 2. 3A. 3B. 4. 5. 6. 7.

2000 TAXABLE INCOME NOL CARRYOVERS FROM YEAR B AND LATER YEARS NET CAPITAL LOSS DEDUCTIONS (FORM 1040, LINE 13) GAIN EXCLUDED ON SALE OF QUALIFIED BUSINESS STOCK ADJUSTMENT TO AGI ADJUSTMENTS TO ITEMIZED DEDUCTIONS PERSONAL EXEMPTIONS (FORM 1040, LINE 38) MODIFIED TAXABLE INCOME (ADD LINES i, 2, 3A, 3B, 4, 5 AND 6) NOL NOL ON ON LINE LINE C ABSORBED THIS YEAR C NOT ABSORBED THIS YEAR

-1,705,850 1,256,442 3,000 0 0 0 5,600 0 0 1,256,442

AS AMENDED

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

Document 38-6

Filed 11/28/2005

Page 7 of 7 PAGE 3
-------------793

NOL WORKSHEETS
JOSEPH J. AND VIRGINIA B. TIGUE

AMTNETOPERATING A. B. C. D.

LOSS CARRYOVERS USEDIN

2000 2000 1998 1,187,643 1,187,643

CARRYOVER YEAR NOL YEAR INITIAL LOSS NOL CARRYOVER OF MODIFIED AMTI

COMPUTATION i. 2. 3. 4. 5.

AMTI BEFORE ATNOLD (FORM 6251, LINE 19) ATNOLD LIMITATION PERCENTAGE MULTIPLY LINE 1 BY 2 PRIOR YEAR AMT CARRYOVERS ABSORBED IN CURRENT MODIFIED AMTI (LINE 3 LESS LINE 4) AMT AMT NOL NOL ABSORBED THIS YEAR NOT ABSORBED THIS YEAR

746,532 0.900 671,879 YEAR 671,879 671,879 515,764 0

AMT NET OPERATING LOSS CARRYOVERS USED IN 2000 A. B. C. D. CARRYOVER NOL YEAR YEAR 2000 1999 1,150,548 1,150,548 MODIFIED AMTI (FORM 6251, PERCENTAGE LINE 19) 746,532 0.900 YEAR 671,879 671,879 0 0 1,150,548

INITIAL LOSS NOL CARRYOVER OF

COMPUTATION i. 2. 3. 4. 5.

AMTI BEFORE ATNOLD ATNOLD LIMITATION

MULTIPLY LINE 1 BY 2 PRIOR YEAR AMT CARRYOVERS ABSORBED MODIFIED AMTI (LINE 3 LESS LINE 4) AMT AMT NOL NOL ABSORBED THIS YEAR NOT ABSORBED THIS YEAR

IN

CURRENT

A.% AMENDEO