David E. Jackson - Page 2

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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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