- 2 -
Revenue Code in effect for the years in issue, and all Rule
references are to the Tax Court Rules of Practice and Procedure.
The issues for decision for both tax years are: (1) Whether
petitioner is entitled to dependency exemption deductions;
(2) whether petitioner is entitled to head-of-household filing
status; and (3) whether petitioner is entitled to dependent care
credits.
Some of the facts have been stipulated, and they 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 in Washington, D.C.
Background
During the years in issue, petitioner was single and owned a
home in Washington, D.C. He was employed by the U.S. Department
of the Army. Petitioner married Fatu Conteh in March 1997.
Petitioner claimed four dependency exemption deductions on
his 1995 Federal income tax return. The claimed dependency
exemption deductions were for petitioner's daughter, Mariatu
Turay (Mariatu), petitioner's niece, Isatu Kamara (Isatu), and
Damonta and Briana Thompson (Damonta and Briana, respectively),
the children of petitioner's former girlfriend, Damonta Thompson.
Petitioner reported on his tax return for 1995 that Mariatu,
Damonta, and Briana are his children, and Isatu is his niece. He
also reported all four claimed dependents as having resided with
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011