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Total contributions to the support of petitioner,
Ms. Froemel, Amber, and Joshua during 1995 in the
amount of $21,913:
Petitioner
Wages $13,957
Unemployment 705
Income tax (1,030)
Social Security taxes (1,073)
1994 Refund 3,054
Total 15,613
Ms. Froemel, Amber, & Joshua
Welfare $4,800 (12 x 400/month)
Food stamps 1,500 (12 x 125/month)
Total 6,300
Total support per individual: $5,478 (21,913 � 4)
Total Petitioner Ms. Froemel Amber Joshua
Total $21,913 $5,478 $5,478 $5,478 $5,478
Welfare -
stamps* 6,300 0 2,100 2,100 2,100
Petitioner 15,613 5,478 3,378 3,378 3,378
*Assume welfare/food stamps are allocated equally to
Ms. Froemel, Amber, and Joshua - no evidence in record
of allocation.
Petitioner provided 62% of Ms. Froemel's, Amber's, and
Joshua's support ($3,378/$5,478).
We hold that petitioner is entitled to dependency exemption
deductions for 1995 for Ms. Froemel, Joshua, and Amber.
The second issue for decision is whether petitioner is
entitled to head of household filing status. Petitioner claimed
head of household filing status on his 1995 return. In the
statutory notice of deficiency, respondent disallowed the claimed
filing status.
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Last modified: May 25, 2011