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Respondent determined a deficiency in petitioner's 1992
Federal income tax in the amount of $1,826.
After concessions by the parties,2 the issue remaining for
decision is whether petitioners are entitled to claim their
granddaughters, Kathy and Tiffany, and their grandson, Dennis, as
dependents. Petitioners lived in Phoenix, Arizona, when they
filed their petition.
Carmen Acosta (Carmen) is the daughter of Maria A. Suckley
and the stepdaughter of Robert D. Suckley. Carmen is the mother
of five children: Donna, Kathy, Mark, Dennis, and Tiffany.
During 1992, Carmen was a single parent. She lived in a two-
bedroom apartment with her boyfriend and Donna, Kathy, Dennis,3
and Tiffany.
Carmen was unemployed during 1992 and received welfare
payments of $489 a month from Aid to Families with Dependent
Children (AFDC). She also received $372 a month in food stamps.
Carmen testified that her boyfriend, who was employed,
contributed nothing to her household expenses.
2 Respondent concedes that (1) petitioners are entitled
to claim their grandson, Mark Acosta, as a dependent and (2)
petitioners are entitled to an earned income credit for Mark.
Petitioners concede that they are not entitled to claim their
granddaughter, Donna Alicea, as a dependent.
3 Dennis lived with petitioners for 4-1/2 months during
the summer of 1992.
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