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1994, through the end of the calendar year 1994. Petitioner is
neither the adoptive father nor the foster father of James.
Petitioner filed an income tax return (Form 1040) for 1993.
On his return for that year, petitioner claimed head-of-household
filing status and also claimed a total of three dependency
exemptions, one each for Lynn and Robin, whom petitioner
identified as his daughters, and one for Bob, whom petitioner
identified as his son. Petitioner reported adjusted gross income
(AGI) in the amount of $34,697; i.e., the amount of his wages
from working as a bus driver.
Petitioner attached Schedule A (Itemized Deductions) to his
1993 return and claimed the following deductions:
State/local income taxes $2,043
Charitable contributions:
contributions by cash or check $3,000
other than by cash or check 400 3,400
Union dues 360
Gambling loss 5,000
Petitioner did not report any gambling income on his 1993
return.
Petitioner received a refund of State income tax in the
amount of $224 in 1993. Petitioner did not report the receipt of
this refund on his 1993 return.
Petitioner failed to report rental income in the amount of
$5,400 on his 1993 return.
Petitioner also filed a Form 1040 for 1994. On his return
for that year, petitioner claimed head-of-household filing status
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