Juanita Carter - Page 3

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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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