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Respondent determined a deficiency in petitioner's 1992
Federal income tax in the amount of $2,506 and an accuracy-
related penalty under section 6662(a) in the amount of $501.
The issues for decision are: (1) Whether petitioner is
entitled to deductions for dependency exemptions; (2) whether
petitioner is entitled to head of household filing status; (3)
whether petitioner is entitled to an earned income credit; and
(4) whether petitioner is liable for the accuracy-related penalty
under section 6662(a).
Some of the facts have been stipulated and are so found.
The stipulation of facts and the exhibits received into evidence
are incorporated herein by reference. Petitioner resided in
Tampa, Florida, at the time he filed his petition.
FINDINGS OF FACT
During 1992, petitioner resided in Tampa, Florida.
Petitioner lived apart from his wife, Dorothy Presley, at all
times in 1992.
On his 1992 Federal income tax return petitioner used head
of household filing status and claimed three dependency
exemptions; one each for himself, his son (Thomas Howard
Presley), and his daughter (Leah Marie Presley). He also claimed
an earned income credit in the amount of $1,835.
OPINION
Respondent's determinations are presumed correct, and
petitioner bears the burden of proving otherwise. Rule 142(a);
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