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related penalty under section 6662(a) in the amount of $567. At
trial, respondent conceded the accuracy-related penalty under
section 6662(a). The remaining issues for decision are: (1)
Whether petitioner is entitled to any dependency exemption
deductions; (2) whether petitioner is entitled to claim head of
household filing status; and (3) whether petitioner is entitled
to an earned income credit.
Some of the facts have been stipulated and are so found.
Petitioner resided in San Mateo, California, at the time the
petition was filed.
During 1993, petitioner was married to Tali Manukainiu and
had four children: Antonio, Naufahu, Soane, and Ofa. Petitioner
and her husband were not legally separated in 1993. On her 1993
Federal income tax return, petitioner claimed her son Antonio,
her 34-year-old brother Fuiva Liu, and her parents as dependents.
Petitioner's husband claimed their three other children as
dependents on his return. During 1993, petitioner's brother and
father were United States residents, and each had Social Security
numbers. Neither filed a return for the 1993 tax year.
The determinations of the Commissioner in a notice of
deficiency are presumed correct, and the burden is on the
taxpayer to show that the determinations are incorrect. Rule
142(a); Welch v. Helvering, 290 U.S. 111 (1933).
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