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(4) whether petitioner is entitled to an additional
exemption for her husband;
(5) whether petitioner is entitled to an earned income
credit;
(6) whether petitioner is liable for an addition to tax
under section 6651(a)(1) for failure to file an income tax
return;
(7) whether petitioner overpaid her income tax; and
(8) whether petitioner should be liable for a penalty under
section 6673.
FINDINGS OF FACT
None of the facts have been stipulated. Petitioner Francis
Z. Mischel (petitioner) resided in St. Johns, Arizona, at the
time that her petition was filed with the Court.
A. Petitioner and Her Family
Petitioner was married to Le W. Mischel (Mr. Mischel)
throughout 1992 and lived with him during the year. Mr. Mischel
was not gainfully employed in 1992 and received no income during
the year; he was also without financial resources.
Petitioner and Mr. Mischel have 3 children: Andre, a son,
who turned 12 in 1992; Daphne, a daughter, who turned 17 in 1992;
and Melody, a daughter, who turned 18 in 1992. Andre, Daphne,
and Melody resided with petitioner and Mr. Mischel in 1992,
except for that part of the year when Daphne or Melody may have
been away in college.
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