- 2 - 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.Page: Previous 1 2 3 4 5 6 Next
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