Juanita Carter - Page 2

                                        - 2 -                                         

               Respondent determined the following deficiencies in                    
          petitioner's Federal income taxes, additions to tax, and                    
          penalties for the years 1989, 1990, 1991, and 1992:                         

                                        Addition to Tax      Penalty                  
               Year      Deficiency     Sec. 6651(a)(1)    Sec. 6662(a)               
               1989      $1,744         $436.00        $332.00                        
               1990      1,286          321.50         245.60                         
               1991      1,489          372.25         297.80                         
               1992      1,864          93.20          211.60                         

          The issues for decision are: (1) Whether petitioner failed                  
          to report interest income for 1991 and 1992; (2) whether                    
          petitioner is entitled to dependency exemptions for the 4 years             
          at issue; (3) whether petitioner is entitled to head-of-household           
          filing status for the 4 years at issue; (4) whether petitioner is           
          entitled to a casualty loss deduction under section 165(a) for              
          1989; and (5) whether petitioner is liable for additions to tax             
          under section 6651(a)(1) and penalties under section 6662(a) for            
          the 4 years at issue.  One other adjustment, for medical expenses           
          for the years 1989, 1991, and 1992, is computational and will be            
          resolved by resolution of the contested issues.                             
          Some of the facts were stipulated, and those facts, with the                
          annexed exhibits, are so found and are incorporated herein by               
          reference.  At the time the petition was filed, petitioner's                
          legal residence was Florissant, Missouri.                                   







Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  18  19  20  Next

Last modified: May 25, 2011