John S. Turay - Page 2




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          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            





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