Income Tax Fundamentals 2013 31St Edition Whittenburg Solutions Manual Full Chapter PDF

Income Tax Fundamentals 2013 31st
Edition Whittenburg Solutions Manual

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Chapter 5 – Cumulative Software Problem Answer 5-1
Comprehensive Problem 2
1040 Department of the Treasury—Internal Revenue Service (99)

2011 *
Form
U.S. Individual Income Tax Return OMB No. 1545-0074 IRS Use Only—Do not write or staple in this space.
For the year Jan. 1–Dec. 31, 2011, or other tax year beginning , 2011, ending , 20 See separate instructions.
Your first name and initial Last name Your social security number
Ivan I. Incisor 477 34 4321
f
If a joint return, spouse’s first name and initial Last name Spouse’s social security number
Irene I. Incisor 637 34 4927

468 Mule Deer Lane
s o
Home address (number and street). If you have a P.O. box, see instructions.
City, town or post office, state, and ZIP code. If you have a foreign address, also complete spaces below (see instructions).
Apt. no.
c Make sure the SSN(s) above
and on line 6c are correct.
Presidential Election Campaign
Spokane, WA 99206
a 1
Check here if you, or your spouse if filing
jointly, want $3 to go to this fund. Checking
t
Foreign country name Foreign province/county Foreign postal code
1
a box below will not change your tax or
f
refund. You Spouse
X X
a 0
1 Single 4 Head of household (with qualifying person). (See instructions.) If
Filing Status
r 2
2 X Married filing jointly (even if only one had income) the qualifying person is a child but not your dependent, enter this
D /29/
Check only one 3 Married filing separately. Enter spouse’s SSN above child’s name here. a
box. and full name here. a 5 Qualifying widow(er) with dependent child
Exemptions 6a
b
x
x
Spouse . . .
}
Yourself. If someone can claim you as a dependent, do not check box 6a .
. . . . . . . . . . . . . . . . .
.
.
.
.
.
.
.
.
Boxes checked
on 6a and 6b
No. of children
2
(4) if child under age 17 on 6c who:
c Dependents: (2) Dependent’s (3) Dependent’s
1
8
qualifying for child tax credit • lived with you
(1) First name Last name social security number relationship to you (see instructions) • did not live with
you due to divorce
x
0
If more than four
Ira Incisor 690 99 9999 Child or separation
(see instructions)
dependents, see Dependents on 6c
instructions and not entered above
check here a
d Total number of exemptions claimed . . . . . . . . . . . . . . . . .
Add numbers on
lines above a 3
Income 7 Wages, salaries, tips, etc. Attach Form(s) W-2 . . . . . . . . . . . . 7 65,000
8a Taxable interest. Attach Schedule B if required . . . . . . . . . . . . 8a 1,030
Attach Form(s)
b Tax-exempt interest. Do not include on line 8a . . . 8b 650
W-2 here. Also
9a Ordinary dividends. Attach Schedule B if required . . . . . . . . . . . 9a 1,465
attach Forms b Qualified dividends . . . . . . . . . . . 9b 1,320
W-2G and 10 Taxable refunds, credits, or offsets of state and local income taxes . . . . . . 10
1099-R if tax 11 Alimony received . . . . . . . . . . . . . . . . . . . . . 11
was withheld.
12 Business income or (loss). Attach Schedule C or C-EZ . . . . . . . . . . 12 (1,267)
13 Capital gain or (loss). Attach Schedule D if required. If not required, check here a 13
If you did not 14 Other gains or (losses). Attach Form 4797 . . . . . . . . . . . . . . 14
get a W-2,
see instructions. 15a IRA distributions . 15a b Taxable amount . . . 15b
16a Pensions and annuities 16a 24,000
b Taxable amount . . . 16b 0
Enclose, but do
17 Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E 17 5,325
18 Farm income or (loss). Attach Schedule F . . . . . . . . . . . . . . 18
not attach, any
payment. Also, 19 Unemployment compensation . . . . . . . . . . . . . . . . . 19 3,750
please use 20a Social security benefits 20a b Taxable amount . . . 20b
Form 1040-V. 21 Other income. List type and amount Gambling winnings 21 6,000
22 Combine the amounts in the far right column for lines 7 through 21. This is your total income a 22 81,303
23 Educator expenses . . . . . . . . . . 23
Adjusted 24 Certain business expenses of reservists, performing artists, and
Gross fee-basis government officials. Attach Form 2106 or 2106-EZ 24
Income 25 Health savings account deduction. Attach Form 8889 . 25
26 Moving expenses. Attach Form 3903 . . . . . . 26
27 Deductible part of self-employment tax. Attach Schedule SE . 27
28 Self-employed SEP, SIMPLE, and qualified plans . . 28
29 Self-employed health insurance deduction . . . . 29
30 Penalty on early withdrawal of savings . . . . . . 30
31a Alimony paid b Recipient’s SSN a 667 34 9224 31a 13,000
32 IRA deduction . . . . . . . . . . . . . 32 10,000
33 Student loan interest deduction . . . . . . . . 33 2,500
34 Tuition and fees. Attach Form 8917 . . . . . . . 34
35 Domestic production activities deduction. Attach Form 8903 35
36 Add lines 23 through 35 . . . . . . . . . . . . . . . . . . . 36 25,500
37 Subtract line 36 from line 22. This is your adjusted gross income . . . . . a 37 55,803
For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions. Cat. No. 11320B Form 1040 (2011)
* The 2012 version of this form is not available as we go to press. Please see the Web site for the text at
www.cengage.com/taxation/whittenburg for solutions updated to 2012 forms.
Comprehensive Problem 2, cont.

Form 1040 (2011) Page 2
38 Amount from line 37 (adjusted gross income) . . . . . . . . . . . . . . 38 55,803
{ }
Tax and
39a Check You were born before January 2, 1947, Blind. Total boxes
Credits
if: Spouse was born before January 2, 1947, Blind. checked a 39a
Standard b If your spouse itemizes on a separate return or you were a dual-status alien, check here a 39b
f 22,654
Deduction
for— 40 Itemized deductions (from Schedule A) or your standard deduction (see left margin) . . 40
33,149
o
• People who 41 Subtract line 40 from line 38 . . . . . . . . . . . . . . . . . . . 41
check any
box on line 42 Exemptions. Multiply $3,700 by the number on line 6d . . . . . . . . . . . . 42 11,400
21,749
s
39a or 39b or 43 Taxable income. Subtract line 42 from line 41. If line 42 is more than line 41, enter -0- . . 43
who can be
claimed as a 44 Tax (see instructions). Check if any from: a Form(s) 8814 b Form 4972 c 962 election 44 2,194
a
dependent,
1
see 45 Alternative minimum tax (see instructions). Attach Form 6251 . . . . . . . . . 45
t
instructions. 46 Add lines 44 and 45 . . . . . . . . . . . . . . . . . . . . . a 46 2,194
f 1
• All others:
47 Foreign tax credit. Attach Form 1116 if required . . . . 47
Single or
a /20
Married filing 48 Credit for child and dependent care expenses. Attach Form 2441 48
separately,
r
$5,800 49 Education credits from Form 8863, line 23 . . . . . 49
Married filing
jointly or
50 Retirement savings contributions credit. Attach Form 8880 50 400
D /29
Qualifying 51 Child tax credit (see instructions) . . . . . . . . 51
widow(er), 52 Residential energy credits. Attach Form 5695 . . . . 52
$11,600
Head of 53 Other credits from Form: a 3800 b 8801 c 53
household,
$8,500 54 Add lines 47 through 53. These are your total credits . . . . . . . . . . . . 54 400
08
55 Subtract line 54 from line 46. If line 54 is more than line 46, enter -0- . . . . . . a 55 1,794
56 Self-employment tax. Attach Schedule SE . . . . . . . . . . . . . . . 56
Other
57 Unreported social security and Medicare tax from Form: a 4137 b 8919 . . 57
Taxes 58 Additional tax on IRAs, other qualified retirement plans, etc. Attach Form 5329 if required . . 58
59a Household employment taxes from Schedule H . . . . . . . . . . . . . . 59a
b First-time homebuyer credit repayment. Attach Form 5405 if required . . . . . . . . 59b
60 Other taxes. Enter code(s) from instructions 60
61 Add lines 55 through 60. This is your total tax . . . . . . . . . . . . . a 61 1,794
Payments 62 Federal income tax withheld from Forms W-2 and 1099 . . 62 6,000
63 2011 estimated tax payments and amount applied from 2010 return 63
If you have a 64a Earned income credit (EIC) . . . . . . . . . . 64a
qualifying
child, attach b Nontaxable combat pay election 64b
Schedule EIC. 65 Additional child tax credit. Attach Form 8812 . . . . . . 65
66 American opportunity credit from Form 8863, line 14 . . . 66
67 First-time homebuyer credit from Form 5405, line 10 . . . 67
68 Amount paid with request for extension to file . . . . . 68
69 Excess social security and tier 1 RRTA tax withheld. . . . 69
70 Credit for federal tax on fuels. Attach Form 4136 . . . . 70
71 Credits from Form: a 2439 b 8839 c 8801 d 8885 71
72 Add lines 62, 63, 64a, and 65 through 71. These are your total payments . . . . . a 72 6,000
Refund 73 If line 72 is more than line 61, subtract line 61 from line 72. This is the amount you overpaid 73 4,206
74a
a
Amount of line 73 you want refunded to you. If Form 8888 is attached, check here . a
a c Type:
74a 4,206
Direct deposit? b Routing number Checking Savings
See a d Account number
instructions.
75 Amount of line 73 you want applied to your 2012 estimated tax a 75
Amount 76 Amount you owe. Subtract line 72 from line 61. For details on how to pay, see instructions a 76
You Owe 77 Estimated tax penalty (see instructions) . . . . . . . 77
Do you want to allow another person to discuss this return with the IRS (see instructions)? Yes. Complete below. No
Third Party
Designee Designee’s Phone Personal identification
name a no. a number (PIN) a
Sign Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and belief,
they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Here
Your signature Date Your occupation Daytime phone number
F
Joint return? See

instructions.
Keep a copy for
Dentist
Spouse’s signature. If a joint return, both must sign. Date Spouse’s occupation Identity Protection PIN (see inst.)
your records.
Homemaker
Print/Type preparer’s name Preparer’s signature Date PTIN
Paid Check if
self-employed
Preparer
Firm’s name a Firm's EIN a
Use Only
Firm’s address a Phone no.
Form 1040 (2011)

SCHEDULE A
(Form 1040)
Itemized Deductions OMB No. 1545-0074
2011
*
Department of the Treasury a Attach to Form 1040. a See Instructions for Schedule A (Form 1040). Attachment
Internal Revenue Service (99) Sequence No. 07
Name(s) shown on Form 1040 Your social security number
Medical
and
Ivan I. and Irene I. Incisor
1
o f
Caution. Do not include expenses reimbursed or paid by others.
Medical and dental expenses (see instructions) . . . . . 1 4,175
477 34 4321
s
Dental 2 Enter amount from Form 1040, line 38 2 55,803
3 Multiply line 2 by 7.5% (.075) . . . . . . . . . . . 3 4,185
a
Expenses
1
4 Subtract line 3 from line 1. If line 3 is more than line 1, enter -0- . . . . . . . . 4 0
t
Taxes You 5 State and local (check only one box):
Paid a
b x }
f
Income taxes, or
General sales taxes
a 01 . . . . . . . . . . . 5 5,000
3,100
2
6 Real estate taxes (see instructions) . . . . . . . . . 6
Interest
9
10
7
8
r
D /22/
Personal property taxes . . . . . . . . . . . . .
Other taxes. List type and amount a
Add lines 5 through 8 . . . . . . . . . . . . . . . .

Home mortgage interest and points reported to you on Form 1098 10
7
8
. .
11,775
. . . . 9 8,100
You Paid
Note.
Your mortgage
interest
deduction may
be limited (see
0 6
11 Home mortgage interest not reported to you on Form 1098. If paid
to the person from whom you bought the home, see instructions
and show that person’s name, identifying no., and address a
11
12 Points not reported to you on Form 1098. See instructions for
instructions). special rules . . . . . . . . . . . . . . . . . 12
13 Mortgage insurance premiums (see instructions) . . . . . 13
14 Investment interest. Attach Form 4952 if required. (See instructions.) 14 325
15 Add lines 10 through 14 . . . . . . . . . . . . . . . . . . . . . 15 12,100
Gifts to 16 Gifts by cash or check. If you made any gift of $250 or more,
Charity see instructions . . . . . . . . . . . . . . . . 16 400
If you made a 17 Other than by cash or check. If any gift of $250 or more, see
gift and got a instructions. You must attach Form 8283 if over $500 . . . 17 350
benefit for it, 18 Carryover from prior year . . . . . . . . . . . . 18
see instructions.
19 Add lines 16 through 18 . . . . . . . . . . . . . . . . . . . . . 19 750
Casualty and
Theft Losses 20 Casualty or theft loss(es). Attach Form 4684. (See instructions.) . . . . . . . . 20 1,320
Job Expenses 21 Unreimbursed employee expenses—job travel, union dues,
and Certain job education, etc. Attach Form 2106 or 2106-EZ if required.
Miscellaneous (See instructions.) a Form 2106-EZ (Taxpayer) 21 700
Deductions 22 Tax preparation fees . . . . . . . . . . . . . 22 700
23 Other expenses—investment, safe deposit box, etc. List type
and amount a
Safe-deposit box rental 23 100
24 Add lines 21 through 23 . . . . . . . . . . . . 24 1,500
25 Enter amount from Form 1040, line 38 25 55,803
26 Multiply line 25 by 2% (.02) . . . . . . . . . . . 26 1,116
27 Subtract line 26 from line 24. If line 26 is more than line 24, enter -0- . . . . . . 27 384
Other 28 Other—from list in instructions. List type and amount a
Miscellaneous
Deductions 28
Total 29 Add the amounts in the far right column for lines 4 through 28. Also, enter this amount
Itemized on Form 1040, line 40 . . . . . . . . . . . . . . . . . . . . . 29 22,654
Deductions 30 If you elect to itemize deductions even though they are less than your standard
deduction, check here . . . . . . . . . . . . . . . . . . . a
For Paperwork Reduction Act Notice, see Form 1040 instructions. Cat. No. 17145C Schedule A (Form 1040) 2011

SCHEDULE B
(Form 1040A or 1040) Interest and Ordinary Dividends
OMB No. 1545-0074
2011
*
Department of the Treasury a Attach to Form 1040A or 1040. a See instructions on back. Attachment
Internal Revenue Service (99) Sequence No. 08
Name(s) shown on return Your social security number
Part I
Interest
1
of
List name of payer. If any interest is from a seller-financed mortgage and the
buyer used the property as a personal residence, see instructions on back and list
477 34 4321
Amount
s
this interest first. Also, show that buyer’s social security number and address a
Pacific Northwest Bank 380
(See instructions
on back and the
instructions for
ft a 1 1
Big Electric Company 650
a /20
Form 1040A, or
Form 1040, 1
line 8a.)
Note. If you
received a Form
1099-INT, Form
1099-OID, or
r
D /01
09
substitute
statement from
a brokerage firm,
list the firm’s
name as the
payer and enter
2 Add the amounts on line 1 . . . . . . . . . . . . . . . . . . 2 1,030
the total interest 3 Excludable interest on series EE and I U.S. savings bonds issued after 1989.
shown on that Attach Form 8815 . . . . . . . . . . . . . . . . . . . . . 3
form. 4 Subtract line 3 from line 2. Enter the result here and on Form 1040A, or Form
1040, line 8a . . . . . . . . . . . . . . . . . . . . . . a 4 1,030
Note. If line 4 is over $1,500, you must complete Part III. Amount
Part II 5 List name of payer a
Big Bank 850
Big Gas Company 470
Ordinary Mango Mutual Fund 145
Dividends
(See instructions
on back and the
instructions for
Form 1040A, or
Form 1040, 5
line 9a.)
Note. If you
received a Form
1099-DIV or
substitute
statement from
a brokerage firm,
list the firm’s
name as the
payer and enter
the ordinary
dividends shown
on that form. 6 Add the amounts on line 5. Enter the total here and on Form 1040A, or Form
1040, line 9a . . . . . . . . . . . . . . . . . . . . . . a 6 1,465
Note. If line 6 is over $1,500, you must complete Part III.
You must complete this part if you (a) had over $1,500 of taxable interest or ordinary dividends; (b) had a
foreign account; or (c) received a distribution from, or were a grantor of, or a transferor to, a foreign trust. Yes No
Part III
7a At any time during 2011, did you have a financial interest in or signature authority over a financial
Foreign account, such as a bank account, securities account, or brokerage account located in a foreign
Accounts country? See instructions . . . . . . . . . . . . . . . . . . . . . . . . X
and Trusts If “Yes,” are you required to file Form TD F 90-22.1 to report that financial interest or signature
(See authority? See Form TD F 90-22.1 and its instructions for filing requirements and exceptions to
instructions on those requirements . . . . . . . . . . . . . . . . . . . . . . . . . .
back.)
b If you are required to file Form TD F 90-22.1, enter the name of the foreign country where the
financial account is located . . . . . . ▶
For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 17146N Schedule B (Form 1040A or 1040) 2011

SCHEDULE C
(Form 1040)
Profit or Loss From Business
(Sole Proprietorship)
OMB No. 1545-0074
2011
*
a For information on Schedule C and its instructions, go to www.irs.gov/schedulec
Department of the Treasury Attachment
a Attach
Internal Revenue Service (99) to Form 1040, 1040NR, or 1041; partnerships generally must file Form 1065. Sequence No. 09
Name of proprietor Social security number (SSN)
A
Irene I. Incisor
o f
Principal business or profession, including product or service (see instructions)
Retail Store—Auto Accessories
637 34 4927
B Enter code from instructions
4 4 1 3 0 0
a
s 1
C Business name. If no separate business name, leave blank. D Employer ID number (EIN), (see instr.)
Plus Two Cones
E
a 617 Main Street

Business address (including suite or room no.) a
Spokane, WA 99206
t
City, town or post office, state, and ZIP code
F
G
Accounting method: (1) x
Cash
f
(2)
a /2 01Accrual (3) Other (specify) a

Did you “materially participate” in the operation of this business during 2011? If “No,” see instructions for limit on losses . x Yes
x
No
r
H If you started or acquired this business during 2011, check here . . . . . . . . . . . . . . . . . a
I Did you make any payments in 2011 that would require you to file Form(s) 1099? (see instructions) . . . . . . . . Yes x No
D /13
J If "Yes," did you or will you file all required Forms 1099? . . . . . . . . . . . . . . . . . . . . Yes No
Part I Income
1a Gross merchant card and third party network receipts and sales (see instructions) 1a
b Gross receipts or sales not entered on line 1a (see instructions) . . 1b 62,300
2
3
c
0 9
Income reported to you on Form W-2 if the “Statutory Employee” box on
that form was checked. Caution. See instr. before completing this line
Total gross receipts. Add lines 1a through 1c . . . . . . . .
Returns and allowances plus any other adjustments (see instructions)
Subtract line 2 from line 1d . . . . . . . . . . . . .
.
.
.
.
1c
. .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1d
2
3
62,300
525
61,775
4 Cost of goods sold (from line 42) . . . . . . . . . . . . . . . . . . . . . . 4 39,100
5 Gross profit. Subtract line 4 from line 3 . . . . . . . . . . . . . . . . . . . . 5 22,675
6 Other income, including federal and state gasoline or fuel tax credit or refund (see instructions) . . . . 6
7 Gross income. Add lines 5 and 6 . . . . . . . . . . . . . . . . . . . . . a 7 22,675
Part II Expenses Enter expenses for business use of your home only on line 30.
8 Advertising . . . . . 8 3,000 18 Office expense (see instructions) 18 1,400
9 Car and truck expenses (see 19 Pension and profit-sharing plans . 19
instructions) . . . . . 9 817 20 Rent or lease (see instructions):
10 Commissions and fees . 10 a Vehicles, machinery, and equipment 20a
11 Contract labor (see instructions) 11 b Other business property . . . 20b 7,500
12
13
Depletion . . . . .
Depreciation and section 179
12 21 Repairs and maintenance . . . 21 480
22 Supplies (not included in Part III) . 22
expense deduction (not
included in Part III) (see 23 Taxes and licenses . . . . . 23 505
instructions) . . . . . 13 24 Travel, meals, and entertainment:
14 Employee benefit programs a Travel . . . . . . . . . 24a 800
(other than on line 19) . . 14 b Deductible meals and
15 Insurance (other than health) 15 1,000 entertainment (see instructions) . 24b 75
16 Interest: 25 Utilities . . . . . . . . 25 1,000
a Mortgage (paid to banks, etc.) 16a 26 Wages (less employment credits) . 26 3,350
b Other . . . . . . 16b 2,740 27a Other expenses (from line 48) . . 27a 975
17 Legal and professional services
17 300
b Reserved for future use . . . 27b
28 Total expenses before expenses for business use of home. Add lines 8 through 27a . . . . . . a 28 23,942
29 Tentative profit or (loss). Subtract line 28 from line 7 . . . . . . . . . . . . . . . . . 29 (1,267)
30 Expenses for business use of your home. Attach Form 8829. Do not report such expenses elsewhere . . 30
31 Net profit or (loss). Subtract line 30 from line 29.
• If a profit, enter on both Form 1040, line 12 (or Form 1040NR, line 13) and on Schedule SE, line 2.
If you entered an amount on line 1c, see instr. Estates and trusts, enter on Form 1041, line 3.
• If a loss, you must go to line 32.
} 31 (1,267)
}
32 If you have a loss, check the box that describes your investment in this activity (see instructions).
• If you checked 32a, enter the loss on both Form 1040, line 12, (or Form 1040NR, line 13) and
on Schedule SE, line 2. If you entered an amount on line 1c, see the instructions for line 31. 32a x All investment is at risk.
Estates and trusts, enter on Form 1041, line 3. 32b Some investment is not
at risk.
• If you checked 32b, you must attach Form 6198. Your loss may be limited.
For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 11334P Schedule C (Form 1040) 2011

Schedule C (Form 1040) 2011 Irene I. Incisor 637-34-4927 Page 2
Part III Cost of Goods Sold (see instructions)
33 Method(s) used to
value closing inventory: a x Cost b Lower of cost or market c Other (attach explanation)
34
f
Was there any change in determining quantities, costs, or valuations between opening and closing inventory?
o
If “Yes,” attach explanation . . . . . . . . . . . . . . . . . . . . . . . . . . Yes
62,500
x No
s
35 Inventory at beginning of year. If different from last year’s closing inventory, attach explanation . . . 35
36
37
ft a 1 1
Purchases less cost of items withdrawn for personal use
Cost of labor. Do not include any amounts paid to yourself .

. .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
36
37
35,300
38 Materials and supplies . . .
ra . .
20 . . . . . . . . . . . . . . . . . . . 38
D /13/
39 Other costs . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39
40 Add lines 35 through 39 . . . . . . . . . . . . . . . . . . . . . . . . 40 97,800
9 58,700
41 Inventory at end of year . . . . . . . . . . . . . . . . . . . . . . . . 41
42
Part IV
0
Cost of goods sold. Subtract line 41 from line 40. Enter the result here and on line 4 .
Information on Your Vehicle. Complete this part only if you are claiming car or truck expenses on line 9
.
and are not required to file Form 4562 for this business. See the instructions for line 13 to find out if you must
file Form 4562.
. . . . 42 39,100
43 When did you place your vehicle in service for business purposes? (month, day, year) a 09 / 01 / 12
44 Of the total number of miles you drove your vehicle during 2011, enter the number of miles you used your vehicle for:
a Business 1,472 b Commuting (see instructions) 5,000 c Other 10,528

45 Was your vehicle available for personal use during off-duty hours? . . . . . . . . . . . . . . . x Yes No
46 Do you (or your spouse) have another vehicle available for personal use?. . . . . . . . . . . . . . x Yes No
47a Do you have evidence to support your deduction? . . . . . . . . . . . . . . . . . . . . x Yes No
b If “Yes,” is the evidence written? . . . . . . . . . . . . . . . . . . . . . . . . . x Yes No

Part V Other Expenses. List below business expenses not included on lines 8–26 or line 30.
Telephone 800
Miscellaneous 175
48 Total other expenses. Enter here and on line 27a . . . . . . . . . . . . . . . . 48 975

Schedule C (Form 1040) 2011
Comprehensive
Ivan I.Problem
and Irene I.2,Incisor
cont. 477 34 4321
Qualified Dividends and Capital Gain Tax Worksheet—Line 44 Keep for Your Records *
Before you begin: See the instructions for line 44 on page 35 to see if you can use this worksheet to figure your
tax.
If you do not have to file Schedule D and you received capital gain distributions, be sure you
checked the box on line 13 of Form 1040.
1. Enter the amount from Form 1040, line 43. However, if you are filing Form
2555 or 2555-EZ (relating to foreign earned income), enter the amount from line
3 of the worksheet on page 36 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1. 21,749
2. Enter the amount from Form 1040, line 9b* . . . . . . . . . 2. 1,320
3. Are you filing Schedule D?*
Yes. Enter the smaller of line 15 or 16 of
Schedule D. If either line 15 or line 16 is a
X No.
loss, enter -0-
Enter the amount from Form 1040, line 13
} 3. 0
4. Add lines 2 and 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. 1,320
5. If filing Form 4952 (used to figure investment interest
expense deduction), enter any amount from line 4g of
that form. Otherwise, enter -0- . . . . . . . . . . . . . . . . . . . 5. 0
6. Subtract line 5 from line 4. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . 6. 1,320
7. Subtract line 6 from line 1. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . 7. 20,429
8. Enter:
$35,350 if single or married filing separately,
$70,700 if married filing jointly or qualifying widow(er),
$47,350 if head of household. }. . . . . . . . . . . 8. 70,700
9. Enter the smaller of line 1 or line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9. 21,749
11. Subtract line 10 from line 9. This amount is taxed at 0% . . . . . . . . . . . . . . . . . . 11. 1,320
13. Enter the amount from line 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13. 1,320
14. Subtract line 13 from line 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14. 0
15. Multiply line 14 by 15% (.15) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15. 0
16. Figure the tax on the amount on line 7. If the amount on line 7 is less than $100,000, use the Tax
Table to figure this tax. If the amount on line 7 is $100,000 or more, use the Tax Computation
Worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16. 2,194
17. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17. 2,194
18. Figure the tax on the amount on line 1. If the amount on line 1 is less than $100,000, use the Tax
Table to figure this tax. If the amount on line 1 is $100,000 or more, use the Tax Computation
Worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18. 2,389
19. Tax on all taxable income. Enter the smaller of line 17 or line 18. Also include this amount on
Form 1040, line 44. If you are filing Form 2555 or 2555-EZ, do not enter this amount on Form
1040, line 44. Instead, enter it on line 4 of the worksheet on page 36 . . . . . . . . . . . . . . . . . . . . . . . 19. 2,194
*If you are filing Form 2555 or 2555-EZ, see the footnote in the worksheet on page 36 before completing this line.
* The 2010 worksheet above has been adjusted to include the 2012 amounts.

SCHEDULE E Supplemental Income and Loss OMB No. 1545-0074
*
2011
(Form 1040) (From rental real estate, royalties, partnerships,
S corporations, estates, trusts, REMICs, etc.)
Internal Revenue Service (99) a Attach to Form 1040, 1040NR, or Form 1041. a See separate instructions. Sequence No. 13
of
A Did you make any payments in 2011 that would require you to file Form(s) 1099? (see instructions)
B If “Yes,” did you or will you file all required Forms 1099?
Yes
Yes
477 34 4321
No
No
Income or Loss From Rental Real Estate and Royalties Note. If you are in the business of renting personal property, use
x
s 1
Part I
Schedule C (see instructions). If you are an individual, report farm rental income or loss from Form 4835 on page 2, line 40.
f a
Caution. For each rental property listed on line 1, check the box in the last column only if you owned that property as a member of a
qualified joint venture (QJV) reporting income not subject to self-employment tax.
t 1
1 Physical address of each property–street, city, state, zip Type–from list 2 For each rental real Fair Rental Personal
QJV
a /20
below estate property listed, Days Use Days
report the number of
A Rental Beach House, 1237 Pineapple Street, Lihue, HI 96766 1 days rented at fair rental A 365
B
C
Type of Property:
1 Single Family Residence
2 Multi-Family Residence
r
D /08
3 Vacation/Short-Term Rental 5 Land
4 Commercial 6 Royalties
value and days with
personal use. See
instructions.
7 Self-Rental
8 Other (describe)
B
C
09
Properties
Income:
A B C
3a Merchant card and third party payments (see instructions) 3a
3b Payments not reported to you on line 3a . . . . . 3b 20,350
Total not including amounts on line 3a that are not
4 income (see instructions) . . . . . . . . . . 4 20,350
Expenses:
5 Advertising . . . . . . . . . . . . . . 5
6 Auto and travel (see instructions) . . . . . . . 6
7 Cleaning and maintenance . . . . . . . . . 7 3,000
8 Commissions. . . . . . . . . . . . . . 8
9 Insurance . . . . . . . . . . . . . . . 9
10 Legal and other professional fees . . . . . . . 10
11 Management fees . . . . . . . . . . . . 11
12 Mortgage interest paid to banks, etc. (see instructions) 12 7,800
13 Other interest. . . . . . . . . . . . . . 13
14 Repairs. . . . . . . . . . . . . . . . 14
15 Supplies . . . . . . . . . . . . . . . 15
16 Taxes . . . . . . . . . . . . . . . . 16 2,400
17 Utilities . . . . . . . . . . . . . . . . 17 1,825
18 Depreciation expense or depletion . . . . . . . 18
19 Other (list) a 19
20 Total expenses. Add lines 5 through 19 . . . . . 20 15,025
21 Subtract line 20 from line 4. If result is a (loss), see
instructions to find out if you must file Form 6198 . 21 5,325
22 Deductible rental real estate loss after limitation, if any,
on Form 8582 (see instructions) . . . . . . . 22 ( ) ( ) ( )
23a Total of all amounts reported on line 3a for all rental properties . . . . 23a
23b Total of all amounts reported on line 3a for all royalty properties . . . . 23b
23c Total of all amounts reported on line 4 for all rental properties . . . . 23c 20,350
23d Total of all amounts reported on line 4 for all royalty properties . . . . 23d
23e Total of all amounts reported on line 12 for all properties . . . . . . 23e 7,800
23f Total of all amounts reported on line 18 for all properties . . . . . . 23f
23g Total of all amounts reported on line 20 for all properties . . . . . . 23g 15,025
24 Income. Add positive amounts shown on line 21. Do not include any losses . . . . . . . 24 5,325
25 Losses. Add royalty losses from line 21 and rental real estate losses from line 22. Enter total losses here 25 ( )
26 Total rental real estate and royalty income or (loss). Combine lines 24 and 25. Enter the result here.
If Parts II, III, IV, and line 40 on page 2 do not apply to you, also enter this amount on Form 1040, line
17, or Form 1040NR, line 18. Otherwise, include this amount in the total on line 41 on page 2 . . . . 26 5,325
For Paperwork Reduction Act Notice, see instructions. Cat. No. 11344L Schedule E (Form 1040) 2011

Form 2106-EZ OMB No. 1545-0074
Department of the Treasury

Unreimbursed Employee Business Expenses
2012
Attachment
Internal Revenue Service (99) a Attach to Form 1040 or Form 1040NR. Sequence No. 129A
Your name Occupation in which you incurred expenses Social security number
Ivan I. Incisor Dentist 477 34 4321

You Can Use This Form Only if All of the Following Apply.
DRAFT AS OF
• You are an employee deducting ordinary and necessary expenses attributable to your job. An ordinary expense is one that is
common and accepted in your field of trade, business, or profession. A necessary expense is one that is helpful and appropriate for
your business. An expense does not have to be required to be considered necessary.
• You do not get reimbursed by your employer for any expenses (amounts your employer included in box 1 of your Form W-2 are not
considered reimbursements for this purpose).
• If you are claiming vehicle expense, you are using the standard mileage rate for 2012.
July 6, 2012
Caution: You can use the standard mileage rate for 2012 only if: (a) you owned the vehicle and used the standard mileage rate for the first year
you placed the vehicle in service, or (b) you leased the vehicle and used the standard mileage rate for the portion of the lease period after 1997.
Part I Figure Your Expenses
1 Complete Part II. Multiply line 8a by 55.5¢ (.555). Enter the result here . . . . . . . . . 1
2 Parking fees, tolls, and transportation, including train, bus, etc., that did not involve overnight
DO NOT FILE
travel or commuting to and from work . . . . . . . . . . . . . . . . . . . 2
3 Travel expense while away from home overnight, including lodging, airplane, car rental, etc. Do
not include meals and entertainment . . . . . . . . . . . . . . . . . . . . 3
4 Business expenses not included on lines 1 through 3. Do not include meals and
entertainment . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 700
5 Meals and entertainment expenses: $ × 50% (.50). (Employees subject to
Department of Transportation (DOT) hours of service limits: Multiply meal expenses incurred
while away from home on business by 80% (.80) instead of 50%. For details, see instructions.) 5
6 Total expenses. Add lines 1 through 5. Enter here and on Schedule A (Form 1040), line 21 (or
on Schedule A (Form 1040NR), line 7). (Armed Forces reservists, fee-basis state or local
government officials, qualified performing artists, and individuals with disabilities: See the
instructions for special rules on where to enter this amount.) . . . . . . . . . . . . 6 700
Part II Information on Your Vehicle. Complete this part only if you are claiming vehicle expense on line 1.
7 When did you place your vehicle in service for business use? (month, day, year) a / /
8 Of the total number of miles you drove your vehicle during 2012, enter the number of miles you used your vehicle for:
a Business b Commuting (see instructions) c Other
9 Was your vehicle available for personal use during off-duty hours? . . . . . . . . . . . . . . Yes No
10 Do you (or your spouse) have another vehicle available for personal use? . . . . . . . . . . . . Yes No
11a Do you have evidence to support your deduction? . . . . . . . . . . . . . . . . . . . Yes No
b If “Yes,” is the evidence written? . . . . . . . . . . . . . . . . . . . . . . . . . Yes No

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 20604Q Form 2106-EZ (2012)
Problem 14
4684 Casualties and Thefts OMB No. 1545-0177
2012
Form
a Information about Form 4684 and its separate instructions is at www.irs.gov/form4684.
a Attach to your tax return.
Internal Revenue Service a Use a separate Form 4684 for each casualty or theft. Sequence No. 26
Name(s) shown on tax return Identifying number
Ivan I. and Irene I. Incisor 477-34-4321

SECTION A—Personal Use Property (Use this section to report casualties and thefts of property not used in a trade
DRAFT AS OF
or business or for income-producing purposes.)
1 Description of properties (show type, location, and date acquired for each property). Use a separate line for each property lost or damaged from
the same casualty or theft.
Property A Professional HDV Camcorder, at residence, 06/01/12
Property B
Property C
July 17, 2012

Property D
Properties
A B C D
2 Cost or other basis of each property . . . . . . 2 7,000
3 Insurance or other reimbursement (whether or not you
filed a claim) (see instructions) . . . . . . . . 3
Note: If line 2 is more than line 3, skip line 4.
4 Gain from casualty or theft. If line 3 is more than line 2,
DO NOT FILE
enter the difference here and skip lines 5 through 9 for
that column. See instructions if line 3 includes insurance
or other reimbursement you did not claim, or you
received payment for your loss in a later tax year . . 4
5 Fair market value before casualty or theft . . . . 5 7,000
6 Fair market value after casualty or theft . . . . . 6 0
7 Subtract line 6 from line 5 . . . . . . . . . 7 7,000
8 Enter the smaller of line 2 or line 7 . . . . . . 8 7,000
9 Subtract line 3 from line 8. If zero or less, enter -0- . . 9 7,000
10 Casualty or theft loss. Add the amounts on line 9 in columns A through D . . . . . . . . . . . . . 10 7,000
11 Enter the smaller of line 10 or $100 . . . . . . . . . . . . . . . . . . . . . . . . 11 100
12 Subtract line 11 from line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . 12 6,900
Caution: Use only one Form 4684 for lines 13 through 18.
13 Add the amounts on line 12 of all Forms 4684 . . . . . . . . . . . . . . . . . . . . . 13 6,900
0
}
14 Add the amounts on line 4 of all Forms 4684. . . . . . . . . . . . . . . . . . . . . . 14
15 • If line 14 is more than line 13, enter the difference here and on Schedule D. Do not
complete the rest of this section (see instructions). . . . . . . .
15 0
• If line 14 is less than line 13, enter -0- here and go to line 16.
• If line 14 is equal to line 13, enter -0- here. Do not complete the rest of this section.
16 If line 14 is less than line 13, enter the difference . . . . . . . . . . . . . . . . . . . . 16 6,900
17 Enter 10% of your adjusted gross income from Form 1040, line 38, or Form 1040NR, line 37. Estates and trusts, see
instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 5,580
18 Subtract line 17 from line 16. If zero or less, enter -0-. Also enter the result on Schedule A (Form 1040), line 20, or
Form 1040NR, Schedule A, line 6. Estates and trusts, enter the result on the “Other deductions” line of your tax
return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 1,320
For Paperwork Reduction Act Notice, see instructions. Cat. No. 12997O Form 4684 (2012)
Problem 14
Form 4684 (2012) Attachment Sequence No. 26 Page 2
Name(s) shown on tax return. Do not enter name and identifying number if shown on other side. Identifying number
SECTION B—Business and Income-Producing Property

Part I Casualty or Theft Gain or Loss (Use a separate Part l for each casualty or theft.)
19 Description of properties (show type, location, and date acquired for each property). Use a separate line for each property lost or damaged
from the same casualty or theft.
DRAFT AS OF
Property A
Property B
Property C
Property D
Properties
A B C D
July 17, 2012

20 Cost or adjusted basis of each property . . . . . 20
21 Insurance or other reimbursement (whether or not you
filed a claim). See the instructions for line 3 . . . . 21
Note: If line 20 is more than line 21, skip line 22.
22 Gain from casualty or theft. If line 21 is more than line 20, enter
the difference here and on line 29 or line 34, column (c), except
as provided in the instructions for line 33. Also, skip lines 23
through 27 for that column. See the instructions for line 4 if line
DO NOT FILE
21 includes insurance or other reimbursement you did not
claim, or you received payment for your loss in a later tax year 22
23 Fair market value before casualty or theft . . . . 23
24 Fair market value after casualty or theft . . . . . 24
25 Subtract line 24 from line 23 . . . . . . . . 25
26 Enter the smaller of line 20 or line 25 . . . . . 26
Note: If the property was totally destroyed by casualty or lost
from theft, enter on line 26 the amount from line 20.
27 Subtract line 21 from line 26. If zero or less, enter -0- 27
28 Casualty or theft loss. Add the amounts on line 27. Enter the total here and on line 29 or line 34 (see instructions) 28
Part II Summary of Gains and Losses (from separate Parts l) (b) Losses from casualties or thefts
(c) Gains from
(i) Trade, business, (ii) Income- casualties or thefts
(a) Identify casualty or theft rental or royalty producing and includible in income
property employee property
Casualty or Theft of Property Held One Year or Less
29 ( ) ( )
( ) ( )
30 Totals. Add the amounts on line 29 . . . . . . . . . . . . 30 ( ) ( )
31 Combine line 30, columns (b)(i) and (c). Enter the net gain or (loss) here and on Form 4797, line 14. If Form 4797 is
not otherwise required, see instructions . . . . . . . . . . . . . . . . . . . . . . . 31
32 Enter the amount from line 30, column (b)(ii) here. Individuals, enter the amount from income-producing property on Schedule A
(Form 1040), line 28, or Form 1040NR, Schedule A, line 14, and enter the amount from property used as an employee on Schedule
A (Form 1040), line 23, or Form 1040NR, Schedule A, line 9. Estates and trusts, partnerships, and S corporations, see instructions 32
Casualty or Theft of Property Held More Than One Year
33 Casualty or theft gains from Form 4797, line 32 . . . . . . . . . . . . . . . . . . . . . . . . . 33
34 ( ) ( )
( ) ( )
35 Total losses. Add amounts on line 34, columns (b)(i) and (b)(ii) . . . . . 35 ( ) ( )
36 Total gains. Add lines 33 and 34, column (c) . . . . . . . . . . . . . . . . . . . . . . 36
37 Add amounts on line 35, columns (b)(i) and (b)(ii) . . . . . . . . . . . . . . . . . . . . 37
38 If the loss on line 37 is more than the gain on line 36:
a Combine line 35, column (b)(i) and line 36, and enter the net gain or (loss) here. Partnerships (except electing large
partnerships) and S corporations, see the note below. All others, enter this amount on Form 4797, line 14. If Form
4797 is not otherwise required, see instructions . . . . . . . . . . . . . . . . . . . . . 38a
b Enter the amount from line 35, column (b)(ii) here. Individuals, enter the amount from income-producing property on
Schedule A (Form 1040), line 28, or Form 1040NR, Schedule A, line 14, and enter the amount from property used as
an employee on Schedule A (Form 1040), line 23, or Form 1040NR, Schedule A, line 9. Estates and trusts, enter on
the “Other deductions” line of your tax return. Partnerships (except electing large partnerships) and S corporations,
see the note below. Electing large partnerships, enter on Form 1065-B, Part II, line 11 . . . . . . . . . 38b
39 If the loss on line 37 is less than or equal to the gain on line 36, combine lines 36 and 37 and enter here. Partnerships
(except electing large partnerships), see the note below. All others, enter this amount on Form 4797, line 3 . . . . 39
Note: Partnerships, enter the amount from line 38a, 38b, or line 39 on Form 1065, Schedule K, line 11.
S corporations, enter the amount from line 38a or 38b on Form 1120S, Schedule K, line 10.
Form 4684 (2012)
Problem 14
8880 *
OMB No. 1545-0074
Credit for Qualified Retirement Savings Contributions
Form
Department of the Treasury

a Attach to Form 1040, Form 1040A, or Form 1040NR.
2011
Attachment
Internal Revenue Service a See instructions on back. Sequence No. 54
F
! of
You cannot take this credit if either of the following applies.
477-34-4321
• The amount on Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37 is more than $28,250 ($42,375 if head of
s
household; $56,500 if married filing jointly).
CAUTION • The person(s) who made the qualified contribution or elective deferral (a) was born after January 1, 1994, (b) is claimed as a
f a 1 1
dependent on someone else’s 2011 tax return, or (c) was a student (see instructions).
t
Traditional and Roth IRA contributions for 2011. Do not include rollover
(a) You (b) Your spouse
a /20
contributions . . . . . . . . . . . . . . . . . . . . 1 5,000 5,000
2 Elective deferrals to a 401(k) or other qualified employer plan, voluntary
3
4
r
employee contributions, and 501(c)(18)(D) plan contributions for 2011
D /23
(see instructions) . . . . . . . . . . . . . . . . . .
Add lines 1 and 2 . . . . . . . . . . . . . . . . . .
Certain distributions received after 2008 and before the due date
(including extensions) of your 2011 tax return (see instructions). If
2
3 5,000 5,000
05
married filing jointly, include both spouses’ amounts in both columns.
See instructions for an exception . . . . . . . . . . . . . 4
5 Subtract line 4 from line 3. If zero or less, enter -0- . . . . . . . 5 5,000 5,000
6 In each column, enter the smaller of line 5 or $2,000 . . . . . . 6 2,000 2,000
7 Add the amounts on line 6. If zero, stop; you cannot take this credit . . . . . . . . . . 7 4,000
8 Enter the amount from Form 1040, line 38*; Form 1040A, line 22; or
Form 1040NR, line 37 . . . . . . . . . . . . . . . . . 8 55,803
9 Enter the applicable decimal amount shown below:
If line 8 is— And your filing status is—

Married Head of Single, Married filing
But not filing jointly household
Over— separately, or
over—
Enter on line 9— Qualifying widow(er)
--- $17,000 .5 .5 .5
$17,000 $18,250 .5 .5 .2
$18,250 $25,500 .5 .5 .1 9 X. 10
$25,500 $27,375 .5 .2 .1
$27,375 $28,250 .5 .1 .1
$28,250 $34,000 .5 .1 .0
$34,000 $36,500 .2 .1 .0
$36,500 $42,375 .1 .1 .0
$42,375 $56,500 .1 .0 .0
$56,500 --- .0 .0 .0
Note: If line 9 is zero, stop; you cannot take this credit.
10 Multiply line 7 by line 9 . . . . . . . . . . . . . . . . . . . . . . . . . 10 400
11 Enter the amount from Form 1040, line 46; Form 1040A, line 28; or
Form 1040NR, line 44 . . . . . . . . . . . . . . . . . 11 2,194
}
12 1040 filers: Enter the total of your credits from lines 47 through 49,
and Schedule R, line 22.
1040A filers: Enter the total of your credits from lines 29 through 31.
1040NR filers: Enter the total of your credits from lines 45 and 46. 12
13 Subtract line 12 from line 11. If zero, stop; you cannot take this credit . . . . . . . . . . 13 2,194
14 Credit for qualified retirement savings contributions. Enter the smaller of line 10 or line 13
here and on Form 1040, line 50; Form 1040A, line 32; or Form 1040NR, line 47 . . . . . . . 14 400
*See Pub. 590 for the amount to enter if you are filing Form 2555, 2555-EZ, or 4563 or you are excluding income from Puerto Rico.
For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 33394D Form 8880 (2011)
Another random document with
no related content on Scribd:
had given place to a serviceable khaki that modeled itself to the
clean lines of his figure. He walked firmly and lightly, with character.
It was observable that he had shaved not many hours since. There
was a faint line of golden hair along the cheekbone at the place
where the stroke of the razor had terminated. He was not wearing a
hat. The girl liked the way his copper-red hair crisped in short curls
over his forehead.
“Jake Prowers, that’s who,” her father was saying. “He’ll maybe hide
behind Black. That’s the way the old wolf does business.”
“He doesn’t look like a wolf.” This from Hollister.
“No. More like a sheep. But don’t let that fool you. He’s the most
dangerous man in this county. Jake pulled this off to serve notice
that it wasn’t safe to work here in the cañon. Might have been a
dozen men killed. A lot he cares for that. You’ll find his tracks are
covered, too. He won’t show at all, an’ there won’t be evidence
enough to convict Black or anybody else.”
Betty heard with her surface mind what they were saying, but the
undercurrent of it was considering something else. Was Hollister
offended at her? Had he meant to rebuff her for presumption? There
had been a certain rigor in his inscrutable face when he had turned
the conversation. Already she was castigating herself for
officiousness. Did he think her bold, unmaidenly? Well, he had a
right to think it. Whatever had possessed her to say what she had?
She had meant well, of course, but that can be said of half the fools
of the world in their folly.
Baby Fifi came prancing up the road to meet them with ineffective
puppy barks of welcome.
Betty picked up the small dog and questioned it. “Did Ruth send you
to meet us? And did you both have a good time while we were
away?”
The child was not in the car. Betty smiled at her father. Both of them
knew the ways of Mistress Ruth. Presently she would pounce on
them from behind that rock just above the road with piping shrieks of
glee.
“Where can she be, Dad?” Betty asked, in a voice intended to carry.
“I wonder. You don’t suppose—”
Clint did not finish his sentence. His gaze had fastened on a
cigarette stub lying on the running-board of the car. It had not been
there when they left. He was sure of that.
“Some one’s been here,” he said quickly.
Betty caught the note of tenseness in his voice. Her eyes followed
his to the bit of cigarette. She was not frightened. There was nothing
to be afraid of. Nobody in these hills would hurt Ruth. None the less,
her heart action quickened.
“Ruth!” she called.
There came no answer.
Clint called, sharply, imperatively. “Come out, Ruth! No nonsense!”
The child did not appear. Hollister clambered up and looked back of
the big rock. She was not there. They searched the hillside, shouting
as they did so.
Ruth was not to be found. The echo of their alarmed voices was the
only answer.
CHAPTER XX
A CLASH
From behind the cover of a huge boulder on the steep hillside a man
watched a car labor up the grade and give up. He trained field-
glasses on the occupants. From his throat there came a sound like
the snarl of a wild animal. He had recognized the driver and the girl
in the tonneau.
Out of a hip pocket he drew an automatic revolver. His teeth bared
like the fangs of a wolf. Not once did his eyes lift from the driver and
the young woman with him until they disappeared round a bend in
the road above.
He rose and stretched his cramped limbs, then moved cautiously
down the hill slope to the car. A child was in the back seat playing
with a puppy.
“Mamma’s gotta go to town an’ buy Baby Fifi some shoes wif silver
buckles ’n’ a new blue dress ’n’ free pair of stockings. ’N’ while she’s
gone, you better bee-have or Mamma’ll have to spank you good
when she gets back,” the little girl advised.
At the sound of footsteps she looked up.
The gay make-believe fled her face. Surrounded by love though she
had always been, some instinct told her that this man represented
for her the opposite of it. She felt a sudden imperative desire to call
to her father.
“Wot’s yer name?” the man asked.
“Ruth Reed.”
“That Clint Reed yer dad?”
She told him he was.
The man’s teeth showed like fangs. “Wot luck! We’re pals, him an’
me. I’ll take yer along with old Cig.”
“I don’ wantta go. I want my daddy,” Ruth announced promptly.
His grin widened. It was an evil thing to see.
“He’ll want you, too, a while before he gets yer,” he jeered.
He opened the door of the tonneau and stood on the running-board.
“Come here, kid,” he ordered.
Ruth shrank back to the farther side of the car. “You go ’way. I’ll call
my daddy.”
He caught her by the frock and dragged her forward. “Cut out that
stuff, missie. When Cig says to step lively, why, you get a hop on yer.
See?”
She began to scream. He clapped a dirty hand over the child’s
mouth and turned to climb the mountainside with her in his arms.
Ruth kicked fiercely, impelled by terror. His right arm tightened on the
struggling legs. The tramp climbed fast. He had to get over the
summit before Reed came back or he would be in trouble.
At an altitude of a mile and a half the breath comes short when a
strain is put on the lungs and heart. Cig panted as he struggled up
the rock-strewn slope. The weight in his arms dragged him down.
More than once he slipped on the dry grass and just recovered
himself without stumbling. Before he reached the divide, he was hot
and exhausted.
But he dared not stop to rest. Once, near the crest, he turned for an
instant to make sure he had not been seen. His eyes swept the road
anxiously. Nobody was in sight.
Ruth twisted her mouth free and began to shriek. He clamped his
hand over her lips again with an oath. It was all he could do to
stagger with her over the rocky brow.
Here, for the moment, he was safe. With the sleeve of his coat he
wiped the perspiration out of his eyes and from his face.
A saddled horse was tied to a stunted pine not far away. He dragged
the child to it, mounted, and hauled her up in front of him. A moment,
and the hoofs of the cowpony rang out as they struck the stony
rubble.
Cig had never been on a horse till recently. It could not be claimed
that he really knew how to ride now. But he could stick on if the
animal was gentle. The ways of the West were not his ways. He
could not walk out a mile from the cabin where he was staying and
not get lost, unless he followed familiar trails. For he was up in the
high lands of the Rockies, in a district broken with ravines of twisted
pines and jutting rock outcroppings. Each hill and draw and gorge
looked to him just like its neighbor.
Cig rode into a small cañon the entrance of which was well
concealed by a growth of young quaking asps. Through these he
pushed to a cabin on the edge of the grove.
He dropped the child to the ground and swung down.
“You take me back to my daddy,” she sobbed.
“Nix on that stuff. Old Cig’s gonna keep yer right here with him. I’ll
learn Clint Reed how safe it is to beat me up like his men done.”
“I wantta go to my daddy. You take me to my daddy,” the child
wailed.
The hobo picked up a switch lying on the ground. “Youse stop
whinin’. Hear me? I’ll not have it!” he snarled.
His manner was so threatening that the sobs stuck in her throat. She
shivered with dread, while she tried to fight back the expression of it.
“I—I want my sister Betty an’ my daddy,” she whimpered.
“Cut it out!” he ordered from a corner of his mouth.
Ruth flung herself to the ground and gave way to a passionate
outbreak of grief and terror. The violence of her emotion shook the
small body of the little girl.
Cig took a step toward her, switch in hand. He stopped. A sound had
reached him. Something was moving in the quaking asps.
Two men emerged along the winding trail. They were on horseback.
The one riding in front was Jake Prowers, the other Don Black.
The tramp waved a hand at them. “Woilcome to our city,” he called,
grinning toward them. “An’ look who’s here.”
Prowers pulled up. “What the jumpin’ Jehosaphat!” he exclaimed.
“I got lonesome, so I brought back comp’ny for myself,” explained
Cig. It was plain that he was proud of himself.
“Where’d you get her?” asked Black.
“Down above Elk Creek?”
“Was she lost?”
“Lost!” The tramp snickered. “Not so you could notice it none. She
was sittin’ in a car waitin’ for Clint Reed an’ that high-heeled goil of
his to come back.”
“But—what’s she doing here?” inquired Black, still in the dark.
“Why, I brought her.”
“What for?”
Cig sneered contempt. “Ain’t you got any brains under that big lid
you wear? I brought her because she’s Clint Reed’s kid, an’ I ain’t
squared my account with him. See?”
Any one watching closely would have seen a change in Black’s
eyes. Something hard and steely passed into them. “What you aimin’
to do with her?” he asked quietly.
“Ain’t made up my mind. Mebbe I never will give her back. Mebbe I’ll
stick that bird Reed for a ransom. No can tell.”
“So?” Black swung from the saddle and lounged forward in the
bandy-legged, high-heeled fashion of the range rider. “I’ll do a li’l
guessin’ my own self. Mebbe I’ll take her right back to Clint p.d.q.”
The eyes of the crook narrowed. “Say, where d’youse get that stuff,
fellow? When was youse elected king o’ Prooshia?”
“What kind of an outfit do you figure this is?” the range rider asked.
“Think we’re makin’ war on kids, do you? Well, we’re not.”
“Who asked youse to butt in on my business?” Cig crouched,
snarling, a menace and a threat. “That ain’t supposed to be safe for
black-headed guys, I’ll tell the world.”
“Not yore business any more’n mine. We’re in this together. I’ll tell
you right now you can’t pull a play like that an’ get away with it.”
“Can’t I?” The New Yorker’s lip curled in a sneer. “Says you.”
“Says I.” Black’s steady gaze did not waver a thousandth part of an
inch.
Cig spoke to Prowers, jerking the thumb of his left hand toward the
cowpuncher. “What’s eatin’ this black bird? He claims to be sore at
this Reed guy, same as we are. He ain’t above stampedin’ cattle
onto sleepin’ men and croakin’ ’em. Mebbe he’s yellow an’ gettin’
ready to rap to the bulls. Mebbe—”
The quid of tobacco stood out in Black’s cheek like a marble. His
jaws had stopped moving. He, too, addressed the old cattleman.
“Call off this wolf of yore’s, Jake, onless you want him sent to
Kingdom Come. Nobody can tell me I’m yellow without a come-
back,” he said in a low, even voice.
Prowers had been watching them both, curious, vigilant, small intent
eyes sweeping from one to the other as the quarrel progressed. Now
he spoke, curtly, first to the homesteader, then to the crook.
“Don’t pull yore picket pin, Don. That’ll be enough, Cig. I don’t need
any demonstration.”
Black did not for an instant relax his rigid wariness. “Tha’s what I’m
waitin’ to find out, Jake. He said I was yellow an’ gettin’ ready to
squeal.”
“Back water, you,” the ranchman ordered Cig.
Cig hesitated, still defiant. “I ain’t lookin’ for no trouble—”
“So, of course, you’ll tell Don there’s nothin’ to what you said, that
you was a li’l’ het up under the collar.”
“—but I ain’t duckin’ it either. I’m willing to eat what I said, but he
can’t dictate about the kid. See?”
The cattleman’s light eyes stabbed bleakly at the man. “You ain’t
playin’ a lone hand, Cig. Don’s right about it. We’re all in this. An’
another thing. Don’t you forget for a minute that you’ll do as I say,
you an’ Don both.”
Black looked at his employer with a kind of fierce resentment. He
had followed this man a good many years, not to his own good.
There had been times when he had been close to a break with him,
but Prowers held for him a sinister attraction. He never had liked
him, yet could not escape his influence.
“What about the kid? I’m standin’ pat on that, Jake,” he said sullenly.
The old cattleman reflected. By nature he had in him a vein secretive
and malignant. The thought of striking at Clint Reed through his little
girl was not repellent to him. But he had lived fifty years in the West
and knew its standards. The thing that Cig had done, unless it were
promptly repudiated by him, would make Paradise Valley and the
adjoining mountains buzz like a hornets’ nest. His allies would fall
away from him instantly.
“You’ll take the kid back home to Clint, Don,” Prowers said. “You’ll tell
him we sent her back soon as we found she had been taken. An’
that’s all you’ll tell him. No mention of Cig here. Understand?”
Black’s jaws began to move again regularly and evenly. “Suits me,”
he agreed. “When do I go?”
“Why, the sooner the quicker.”
The instinct of a child as to grown-ups is not always sound, but Ruth
knew which of these three was her friend. She had run to Black and
caught him by the coat, screening herself behind him. His hand
rested on the soft flaxen hair gently. Don was a bad hombre, a hard,
tough citizen. But something tugged at his heart now. He knew that if
it had been necessary bullets would have stabbed the air to save the
little girl who had put herself under his protection.
“Don’t forget, Don. Turn her over to Clint with my compliments. An’
you brought her home soon as we found her. No explanations. Let
him take it or leave it.”
Black nodded. “I getcha. It’ll be thataway.”
After he had swung to the saddle he lifted the child to the back of the
horse. She was still sobbing.
“Don’cha, honey,” he soothed. “I’m takin’ you right home to yore paw.
That bad man ain’t ’a’ gonna hurt you none.”
He rode out of the cañon and across the hills. Nobody knew this
country better than Black. All his life he had ridden it. Following the
path of least resistance, he deflected many times from the airline that
led to the Diamond Bar K; but none could have traveled a shorter
distance to reach it.
Within the hour he was jogging down into Paradise Valley.
A cloud of dust in the distance caught his eye. It was moving swiftly
along a road toward him.
“Some folks in a powerful hurry,” he murmured aloud, and guessed
at once the reason for their haste.
His fingers closed for an instant on the butt of a revolver to make
sure there would be no hitch in the draw in case of need.
As the riders drew near, he held up the palm of his hand to stop
them. He counted eight. Clint Reed and Lon Forbes were in the lead.
Betty was among the others.
“I reckon I got here what you want, Clint,” Black said evenly.
He lowered Ruth from the saddle and she ran to her father. Clint
swung down and caught her into his arms with a sound in his throat
that was like a dry sob. He murmured broken endearments while he
fondled her.
“Oh, daddy, my daddy!” Ruth wailed.
Betty swung from the saddle and ran to them. Clint passed the child
to her. They clung together, Betty crooning little love words of
happiness. “Ruthie—Ruthie—darling—precious!”
Between hugs and kisses Ruth explained. “A bad man tooked me
’way ’way off on a horse ’n’ we rode ’n’ we rode. ’Nen anuvver man
comed ’n’ said he’d bring me home, ’n’ he did bring me, the nice man
did.”
Reed strode across the road to the man who had brought back his
child. “I’ll hear your story, Black,” he said sternly.
“I don’t reckon I’ve got any story to tell, Clint—none in particular. She
was lost. I found her an’ brought her back. Ain’t that enough?”
“No. Where did you find her? Who took her?”
“Nothin’ doing on that witness-stand stuff,” the other answered. “Jake
Prowers an’ me was lookin’ for strays up on Elk Creek when we
found her. Jake told me to tell you here she was with his
compliments. That’s all I know.”
“You and Jake found her?”
“Yessir. Didn’t I tell you that twict?”
“Was she alone?”
“There was a guy with her, but I didn’t know him. He lit out.”
“What kind of lookin’ fellow?”
“Why, I didn’t see him right close.” The quid of tobacco stuck out in
the homesteader’s cheek. He watched Reed closely, jaws
motionless.
“You’re not a good liar, Black. You know a lot more than you’re
telling,” the owner of the Diamond Bar K accused. “I’m gonna have it
out of you, man, if I have to tear it from your throat.”
Black’s figure stiffened. “Try any funny business with me, an’ I’ll
show you where to head in at, Clint,” he said quietly.
“Why don’t you ask the kid?” Forbes said in an aside to his employer.
“Black didn’t steal her. A blind man could see that.”
“He knows who did.”
“Sure, an’ he’s hell-bent not to tell. You won’t get it outa him. I know
Don.”
“It’s some of Jake Prowers’s work.”
“I don’t think it, Clint.” The foreman turned to Ruth. “Who was it took
you outa the automobile, honey?”
“A man. He was gonna whip me wiv a great big stick, like he said
Daddy did him.”
“What? Whip you, like—” Lon stopped to wrestle with and overthrow
a thought. “Why, dog-gone my hide, it’s that tramp Daniels has been
lookin’ for.”
Clint fired questions at Black like shots out of a machine gun. “Was
he a small man? Lean? Town clothes? Talk outa the corner of his
mouth? A rat-faced fellow? Fingers cigarette-stained?”
Black shook his head. “You’ve sure enough got me there, Clint. I
only seen him at a distance, but seemed like he was a big husky
guy. Yes, I’m ’most sure he was. Big as the side of a barn.”
“Did he seem big to you, Ruthie?” Lon asked gently.
“Umpha!” She nodded her head vigorously. “He was a nawful man,
’n’ he said he’d whip me like Daddy did him.”
“Talk like this, honey?” Lon drew down a corner of his mouth and
spoke out of it. “‘De king o’ Prooshia on de job.’”
Her curls danced violently up and down with acquiescence.
The foreman turned to Reed. “He’s sure enough the same bird.
Where’s he been keepin’ himself at, you reckon?”
“Jake Prowers could tell us that,” his employer replied grimly.
This suggested another question to Forbes. “Listen, honey Ruth.
This here bad man—did him an’ Black here act kinda like they was
friends?”
“They had a fuss,” she said.
“What about?” her father asked.
“’Bout me. The bad man said I wasn’t comin’ home to Daddy, ’n’ he
said I was too. They had a nawful fuss.”
“The bad man an’ Black here?”
She nodded. “’N’ he tooked me on his horse ’n’ broughted me.”
Forbes drew aside his friend and spoke low. “Looks like he’s got it on
you, Clint. Here’s about the size of it, the way I figure it. This
scalawag Cig’s hidin’ out in the hills. Jake Prowers is likely lookin’
after him. Well, he steals Ruth, an’ Don here bumps into him whilst
he’s makin’ his getaway. They have a rumpus, an’ Don brings her
home. He acted pretty near like a white man, seems to me. ’Course,
he ain’t gonna give away this tramp if he’s one of Prowers’s push.
That wouldn’t be hardly reasonable to expect.”
“No, I reckon not,” admitted Reed.
“You got no kick at Black. Hadn’t been for him I’ll bet Ruth wouldn’t
’a’ been here a-tall. Point is, that with him there Jake and this Cig
couldn’t put over any shenanigan.”
The owner of the Diamond Bar K stepped across to the
homesteader. “Take it all back, Don. I’m mightily obliged to you for
bringing my li’l’ girl home. If I ever get a chance—”
Black interrupted. “Oh, that’s all right. What do you take me for,
anyhow? I ain’t any Apache. Why wouldn’t I bring a kid home when I
find her lost? You birds make me tired.”
He nodded brusquely, wheeled his horse, and rode away.
CHAPTER XXI
IRREFUTABLE LOGIC
Merrick sat at a table in the log cabin that served him as field
headquarters. A cheap lamp pinned down one corner of the map in
front of him, a jar of tobacco the opposite one. Tug Hollister looked
over his shoulder. He was here to get instructions for his new
assignment.
Piñon knots crackled cheerfully in the fireplace, emphasizing the
comfort within the cabin as compared with the weather outside. It
was raining heavily and had been for forty-eight hours.
“Here’s where the engineers of the Reclamation Service ran their
lines,” Merrick said, following with the point of a pencil a crooked
course from Sweetwater Dam to the upper mouth of Elk Creek
Cañon. “They made a mistake, probably because they were short of
time. It was clear that the water from the dam had to get down to the
Flat Tops by way of Elk Creek if at all. As soon as they learned that
the upper entrance to the cañon is higher than the site of the dam by
eighty feet they admitted the project would not do. All the reports are
based on that. Water won’t flow uphill. Therefore no feasible
connecting canal could be built.”
Hollister walked round and took the chair at the other side of the
table. “Irrefutable logic,” he said.
“Absolutely. But I wasn’t sure of the facts upon which it was based.”
“You mean you weren’t sure the canal had to run to the upper mouth
of the cañon.”
The chief of construction looked at his assistant quickly. This young
fellow had more than once surprised Merrick by the clearness of his
deductions.
“Exactly that. So I proceeded to find out for myself.”
“And you learned that you could carry it over the hills and down the
draw where Prowers stampeded the cattle.”
“How do you know that?” demanded Merrick.
“More irrefutable logic.” Hollister tilted back his chair and smiled.
“There’s only one break in the walls of the cañon in the whole five
miles. That’s at the draw near the lower mouth. Since the ditch must
get into the foothills from the gorge and can’t reach them any other
way, and since it can’t enter the cañon at the upper end on account
of the law of gravity, I’m driven to the alternative—and that’s the
draw.”
“You use your brains,” admitted the older man dryly. “Of course,
you’re right. We’re going down the draw.”
“Then the survey you had me make of the upper part of the cañon
was camouflage.”
“Yes.” A smile of grim amusement broke the lines of his firm mouth.
“Black’s homestead claim doesn’t reach as far down as the draw.
Prowers thought it would be enough to close the upper mouth of the
gorge to us. So we don’t touch his land at all—don’t come within
miles of it in point of fact. To make sure Prowers won’t jump in later,
I’ve had a dummy file on the draw.”
Hollister looked at his chief with admiration. The man had all the
qualities that make for success—technical skill, audacity, confidence
in himself, steadiness, force, restrained imagination, and a certain
capacity for indomitable perseverance. He would go a long way, in
spite of the fact that he was not quite the ideal leader, or perhaps
because of the lack of the fire that inspires subordinates. For he was
not one to let a generous enthusiasm sweep him from the moorings
of common sense.
“You’ve made the canal survey to the draw?” the younger man
asked.
“Yes. A hogback below Jake’s Fork bars the way.”
“You’re going round it?”
“Can’t. Through it. You’re to begin running the tunnel to-morrow.”
They discussed plans, details, equipment necessary to attack the
hogback.
Hollister moved camp next day in a pelting rain and set up his tents
on the soggy hillside close to the ridge. For a week the rain kept up
almost steadily. The whole country was sloshing with moisture.
During a visit to the main camp for a consultation with Merrick, he
went down to the dam and observed that a heavy flow of water was
pouring into the reservoir. With an ordinary winter’s snowfall in the
mountains, Sweetwater would be full to the brim long before the
spring freshets had ended.
Day by day the drills bored deeper into the hogback and the tunnel
grew longer. By means of a chance rider of the hills, word reached
Prowers of it. He and Don Black, who was out on bond signed by
Jake, rode over to see what this new development meant.
“What do you fellows think you’re doing?” asked the cattleman in his
high, crackling voice.
“Mining,” answered Hollister.
“What for? What’s the idea?”
“We’re driving a tunnel.”
“I got eyes, young fellow. What for?”
“Mr. Merrick didn’t tell me what he wanted it for. He told me to get
busy. Mine not to reason why, Mr. Prowers.”
“Smart, ain’t you, by jiminy by jinks?”
A foreman came up and propounded a difficulty to Hollister. That
young man walked briskly away to look the matter over and did not
return. The two riders hung around for a time, then disappeared over
the brow of a hill.
“The old man’s got something to think about,” the foreman said to
Hollister, chuckling.
“Yes, and his thinking will bring him straight to one conclusion; that
we’re not going to run through Black’s homestead claim. When he
figures out where we are going, he’ll start something.”
“I don’t quite see what he can do.”
“Nor I, but we didn’t foresee what he would do last time. He killed
poor Coyle, and he didn’t leave enough evidence to prove in a law
court that he did it.”
“He’d ought to be behind the bars right now—him an’ that Black too,”
the foreman said bitterly.
“But they’re not—and they won’t be. That’s his reputation, to do all
sorts of deviltry and get away with it. That’s why men won’t cross
him, why they’re so afraid of him. He’s got no scruples and he’s as
cunning as the devil.”
“I’ve heard he’s a tough nut, too. He don’t look it, with them skim-milk
eyes of his and that little squeaky voice.”
“No. Size him up beside Merrick, say, and he doesn’t look effective,”
admitted Hollister. “But he’s one of these quiet sure killers, according
to the stories they tell. Not a fighting man, unless he’s got his back to
the wall. You’ve heard of dry-gulching. It means shooting an enemy
from ambush when he doesn’t know you’re within fifty miles. That’s
Prowers’s style. He gives me a creepy feeling.”
“Here, too. You know that fool cackling laugh of his. Well, the other
day when he was pulling off the ha-ha I got a look from him that
jolted me. Lord, it dried my blood up. I’d hate to meet him in one o’
them dry gulches if he had any reason for wantin’ me outa the way.”
“Yes.” Hollister came back to business. “Believe I’d increase the size
of the shots, Tom. We’re in pretty hard rock right now.”
They were running the tunnel at the narrowest point of the hogback,
which rose at a sharp angle. The snows began before it was more
than half finished. Not willing to risk being cut off from supplies,
Hollister had enough staples hauled in to last him till he would be
through. What needs might come up unexpectedly could be met by
packers coming in over the drifts from the dam.
Still Prowers had not shown his hand. Hollister began to think him
less dangerous than he had supposed. The big bore grew longer
every day. In a few weeks it would be finished. Surely the cattleman
would not wait to strike until after the job was done.
CHAPTER XXII
A STERN CHASE
The clean bracing air of the Rockies, together with hard work and
plenty of it, had poured new life into the blood of Tug Hollister. The
ashen, pasty look had been replaced on his face by a coat of healthy
brown. The fierce, driving headaches had gone, but there were still
hours when the craving for the drug possessed him and sent him
tramping through the night to fight the depression that swept in
waves through his heart.
Winter settled over the hills. The wind roared along the slope of the
divide and drove before it great scudding clouds heavily laden with
moisture. Storms fought and screamed around the peaks. Snow fell
day after day. It packed in the gulches and drifted into the draws.
The landscape became a vast snowfield across which the bitter
winds drove and flung themselves at the flapping tents.
There came, too, nights of wonderful stillness broken only by the
crackling of branches in the cold, nights when the stars were out in
myriads and the white valley was a vast open-air cathedral built and
decorated by the Master Hand.
On such a night Hollister turned in and slept till the small hours. He
woke, to find himself restless and irritable, the craving for the drug
strong on him. His chance of further sleep was gone.
Without lighting a lantern, he pulled on his heavy wool socks, his o.d.
breeches, and his fourteen-inch Chippewa pattern boots. His groping
fingers found a leather vest with corduroy sleeves. Outside, he
fastened on his skis.
During the night the weather had changed. It had come on to snow.
The flakes were large and few, but experience told the engineer that
soon they would be coming thick enough. He put on a slicker before
he started on his tramp.
Uncertain which way to go, he stood for a moment outside the flap of
the tent. The rim of the saucer-shaped valley lay straight ahead.
Beyond were the great white snow wastes, stretching mile on mile,
isolating the little camp more effectually than a quarantine. He
decided to climb out of the draw and push across the hilltops.
To his ears came a faint slithering sound. He listened, heard it again.
The crunching of a ski on crusted snow! Who could be out at this
time of night? Why? For what purpose?
It was probably one of the men, he reflected. But none of them would
be on skis to move over the beaten paths around the camp. Some
sixth sense warned of danger in the vicinity. He crept around the tent
in the direction from which the sound had come. His glance took in
the other tents, scarcely visible against the background of white in
the dim light of pre-dawn. Everything there was still and silent.
Again there came to him the hiss of a ski. A hundred yards distant
was the mouth of the tunnel. A moving figure stood out, black
against the pale background. Some one who had obviously just
emerged from the tunnel was shuffling away through the snow.
Hollister did not shout an order to halt. Instinctively he knew that
something was wrong, and already he was bending to his stride.
Before he had taken half a dozen steps the head of the other man
swung round hurriedly. Instantly the unknown quickened his pace.
Before they had traveled a hundred yards, Hollister knew he was
more expert in the use of the runners than the fugitive. Barring
accidents he would catch him.
The pursued man made for the rim of the valley. From time to time
he turned without stopping to see whether he was losing ground.
The distance between the two was lessening. Hollister knew it.
Evidently the other knew it, too, for he tried desperately to increase
his pace.
The hundred yards had become seventy-five, fifty, twenty-five. They
were out of the valley now, swinging toward the left where a patch of
timber lay back of a clump of quaking asps. A pile of boulders were
huddled beneath a rock-rim a stone’s throw to the right.
The snow was falling more heavily now. It was plain that the fugitive
was hoping to reach the timber and escape in the thickening storm.
To prevent this, Hollister worked farther to the left. He came up
quickly with the other and passed him fifteen yards or less away.
A gun cracked. Hollister’s long stride did not slacken. He was
keeping well away because he had known the other would be
armed. The engineer had made a serious mistake in not stopping to
get his revolver.
Again the revolver sounded. The bullet flew harmlessly past. Tug
had circled ahead of his prey and cut him off from the grove of
quaking asps. He was relying on a piece of audacity to protect him
from the armed man. The stranger would assume that he, too, was
armed.
Evidently this was the man’s reasoning. He swung to the right,
making for the refuge of the rocks. Presently he glanced back to see
if he was followed and how closely. The end of the ski must have
caught under a rock beneath the snow, for the man was flung
forward to his face. The binder of a ski had broken. He rose quickly,
caught up the long snowshoe, and ran forward at a gait between a
hobble and a shuffle.
Tug did not pursue directly. He had no desire to stop any of the
bullets left in the chambers of the revolver. Instead of taking the trail
made for him, he broke a new one that led to the summit of the rock-
rim above the boulder bed. There was a chance that in doing this he
might lose his man, but it was a chance that had to be taken. His
guess was that the refugee would find a hiding-place in the rocks
and would stay there long enough, at any rate, to mend the broken
strings of the ski.
From the rock-rim Hollister looked down upon the boulder bed
through the thick snow. He made out a crouched figure below.
Satisfied that his victim was not still traveling, he examined the
terrain to work out a plan of campaign. A heavy snow comb yawned
above the rock-rim. This might very well serve his purpose. Using
one of his skis as a lever, he loosened the heavy pack of snow. It
moved at first very slowly, but went at last with a rush. There was a

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Income Tax Fundamentals 2013 31st

Edition Whittenburg Solutions Manual

1040 Department of the Treasury—Internal Revenue Service (99)

Ivan I. Incisor 477 34 4321

Irene I. Incisor 637 34 4927

Comprehensive Problem 2, cont.

Joint return? See

Comprehensive Problem 2, cont.

Add lines 5 through 8 . . . . . . . . . . . . . . . .

Comprehensive Problem 2, cont.

Comprehensive Problem 2, cont.

a 617 Main Street

a /2 01Accrual (3) Other (specify) a

Comprehensive Problem 2, cont.

Cost of labor. Do not include any amounts paid to yourself .

38 Materials and supplies . . .

40 Add lines 35 through 39 . . . . . . . . . . . . . . . . . . . . . . . . 40 97,800

a Business 1,472 b Commuting (see instructions) 5,000 c Other 10,528

47a Do you have evidence to support your deduction? . . . . . . . . . . . . . . . . . . . . x Yes No

b If “Yes,” is the evidence written? . . . . . . . . . . . . . . . . . . . . . . . . . x Yes No

48 Total other expenses. Enter here and on line 27a . . . . . . . . . . . . . . . . 48 975

Comprehensive Problem 2, cont.

Comprehensive Problem 1, cont.

Department of the Treasury

Ivan I. Incisor Dentist 477 34 4321

Part I Figure Your Expenses

a Business b Commuting (see instructions) c Other

11a Do you have evidence to support your deduction? . . . . . . . . . . . . . . . . . . . Yes No

b If “Yes,” is the evidence written? . . . . . . . . . . . . . . . . . . . . . . . . . Yes No

4684 Casualties and Thefts OMB No. 1545-0177

Ivan I. and Irene I. Incisor 477-34-4321

July 17, 2012

SECTION B—Business and Income-Producing Property

July 17, 2012

Department of the Treasury

If line 8 is— And your filing status is—

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