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During all of the years at issue, petitioner was a retired
teacher, having taught for 38 years at the time of her
retirement. Petitioner filed Federal income tax returns for all
years at issue reporting adjusted gross income of $20,990 for
1989, $21,803 for 1990, $22,635 for 1991, and $23,574 for 1992.
For each year at issue, petitioner claimed head-of-household
filing status and claimed a personal exemption. Petitioner
claimed three dependency exemptions for 1989, four dependency
exemptions for 1990, five dependency exemptions for 1991, and
three dependency exemptions for 1992. For 1989, petitioner
claimed a casualty loss deduction of $5,039.
In the notice of deficiency, respondent determined that
petitioner had unreported interest income of $188 for 1991 and
$170 for 1992, based on information reported to respondent by the
respective payers. Respondent disallowed all the dependency
exemptions claimed by petitioner for each of the years at issue
and, as a result thereof, also disallowed petitioner's head-of-
household filing status for each of those years. Respondent
disallowed petitioner's casualty loss deduction for 1989 and
disallowed portions of petitioner's claimed noncash charitable
contribution deductions for 1989, 1990, and 1991 and disallowed
portions of petitioner's claimed home mortgage interest deduction
and real estate tax deduction for 1992. Finally, respondent
determined that petitioner was liable for the addition to tax,
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