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MEMORANDUM FINDINGS OF FACT AND OPINION
NIMS, Judge: Respondent determined a Federal income tax
deficiency for petitioner’s 1998 taxable year. A copy of the
statutory notice of deficiency is not in the record. In his
petition, petitioner alleges that respondent determined a
deficiency in the amount of $1,350. In his answer, respondent
admits this allegation. Respondent disallowed an earned income
credit that was claimed by petitioner on his 1998 return.
Respondent also disallowed petitioner’s claimed filing status of
head of the household and claimed dependency exemptions for two
children. At trial, respondent conceded that petitioner is
entitled to a dependency exemption for one child, and an earned
income credit for an individual with no qualifying children. On
brief, respondent conceded that the resolution of petitioner’s
proper filing status has no income tax consequences and,
therefore, is moot. After concessions, the issue remaining for
decision is whether petitioner is entitled to an earned income
credit for an individual with qualifying children.
Unless otherwise indicated, all section references are to
sections of the Internal Revenue Code in effect for the year at
issue, and all Rule references are to the Tax Court Rules of
Practice and Procedure.
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Last modified: May 25, 2011