Billie Booker - Page 3
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Respondent determined a deficiency in petitioner's Federal
income tax of $4,086 for 1997.
The issues for decision are: (1) Whether petitioner is
entitled to dependency exemption deductions; (2) whether
petitioner is entitled to earned income credits; and (3) whether
petitioner is entitled to head of household filing status.
Some of the facts have been stipulated and are so found.
The stipulations of fact and exhibits received into evidence are
incorporated herein by reference. At the time the petition in
this case was filed, petitioner resided in Fort Wayne, Indiana.
Petitioner's cousin, Ms. Angie D. Booker (Ms. Booker), is
the mother of Contrille Booker (Contrille). Petitioner's twin
sister, Ms. Beverly Booker-Smith (Ms. Booker-Smith), is the
mother of Brandon Booker (Brandon).
Petitioner timely filed her electronic 1997 Federal income
tax return as head of household and reported income of $15,019.
Petitioner claimed dependency exemption deductions for Contrille
and Brandon as well as earned income credits relating to the
children. The return states that the children are petitioner's
Petitioner provided written statements from Ms. Booker and
Ms. Booker-Smith stating that they each had given petitioner
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