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The issues for decision are: (1) Whether petitioner is
entitled to a dependency exemption deduction; (2) whether
petitioner may file as head of household; and (3) whether
petitioner is entitled to the earned income credit.2
Some of the facts have been stipulated and are so found.
The stipulation of facts and attached exhibits are incorporated
herein by this reference. At the time the petition was filed,
petitioner resided in Columbus, Georgia.
Background
Petitioner is not married. In 1992, he was a member of the
United States Army and resided in the barracks in Washington,
D.C. Petitioner's mother, Alzater Wiggins, lived in Columbus,
Georgia, along with petitioner's 17-year old sister, Sonya
Tolbert and her son, Pierre Tolbert. The house in which they
resided was titled in Alzater Wiggins' name.
Ms. Wiggins received approximately $400 in Social Security
benefits each month as her sole source of income. Petitioner
made monthly mortgage payments on Ms. Wiggins' house and sent her
$100 a month. Ms. Wiggins paid the household utility bills out
of her $400 benefit, and when necessary petitioner sent her
additional funds to cover monthly expenses above $400.
2The amount of petitioner's standard deduction will be
determined by our resolution of the issue of his filing status.
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Last modified: May 25, 2011