- 2 - petitioner's Federal income tax for the taxable year 1996 in the amount of $2,816. The issues for decision are: 1. Whether petitioner is entitled to dependency exemptions for Tirone Heredia and Leslie Ortiz. 2. Whether petitioner qualifies for head-of-household filing status. 3. Whether petitioner is entitled to an earned income tax credit. FINDINGS OF FACT Some of the facts have been stipulated and are so found. The stipulation of facts and the attached exhibits are incorporated herein by this reference. At the time of filing the petition, petitioner resided at Paterson, New Jersey. During part of 1996, petitioner was employed as a restaurant worker and received wages in the amount of $8,151. Petitioner was also unemployed during part of 1996 and received unemployment benefits totaling $2,160. Petitioner was not married in 1996. In 1997, petitioner married Brunilda Valerio. During the year in issue, petitioner resided at an apartment at 84 Beech Street, Paterson, New Jersey. The primary tenant of the apartment was Romula Cuevas, Brunilda Valerio's sister. The lease required Ms. Cuevas to pay rent for the apartment in the amount of $650 per month. Ms. Cuevas paidPage: Previous 1 2 3 4 5 6 7 Next
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