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Federal income tax in the amount of $2,238 and an accuracy-
related penalty pursuant to section 6662(a) in the amount of
$448.
The issues for decision are: (1) Whether petitioner is
entitled to claim head of household filing status; (2) whether
petitioner is entitled to claim a credit in the amount of $560
for child and dependent care expenses; (3) whether petitioner is
entitled to claim an earned income credit in the amount of
$1,597; and (4) whether petitioner is liable for the accuracy-
related penalty under section 6662(a) in the amount of $448.
Some of the facts have been stipulated and are so found.
The stipulations of fact and attached exhibits are incorporated
herein by this reference. Petitioner resided in the Bronx, New
York, on the date the petition was filed in this case.
During the year in issue, petitioner was unmarried and
resided in a two-bedroom apartment with Jewel M. Cleckley, two of
Ms. Cleckley's children, and petitioner's daughter, Fatimah, born
to Ms. Cleckley and petitioner on June 8, 1992.
The apartment was owned by Ms. Cleckley and petitioner
testified he paid $175 per month for the exclusive use of one
room for himself and Fatimah. Petitioner testified that the $175
per month was paid in cash pursuant to an oral leasing agreement
between himself and Ms. Cleckley. In addition to the $175 per
issue. All Rule references are to the Tax Court Rules of
Practice and Procedure.
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Last modified: May 25, 2011