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Respondent determined a deficiency in petitioner's Federal
income tax for 1992 in the amount of $2,040.
The issues for decision are: (1) Whether petitioner is
entitled to claim head of household filing status; and (2)
whether petitioner is entitled to a casualty loss deduction.
Some of the facts have been stipulated and are so found.
The stipulations of fact and the attached exhibits are
incorporated herein by this reference. Petitioner resided in
Miami, Florida, on the date the petition was filed in this case.
Petitioner works as a bus driver for the Metropolitan Dade
County Transit Agency. During 1992, petitioner rented a house in
the Miami area. He lived there with his wife and his two
children, Tawana and Xavier, until September 1992 when he and his
wife separated.
The house that petitioner rented was destroyed when
hurricane Andrew struck the Miami area in 1992. He sustained a
loss of nearly all of his personal property. Petitioner did not
have renter's insurance coverage at the time of the loss.
The first issue for decision is whether petitioner is
entitled to claim head of household filing status for 1992. In
the statutory notice of deficiency, respondent determined that
petitioner's proper filing status for 1992 is married filing
separate.
Respondent's determinations in the statutory notice of
deficiency are presumed to be correct, and petitioner bears the
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