- 3 -
him for 12 months in 1995. However, petitioner calculated the
total number of dependents claimed on his return and indicated
that, of the four claimed dependents reported, three resided with
him and one did not. Petitioner claimed head-of-household filing
status and a dependent care credit in the amount of $1,008.
Petitioner's daughter, Mariatu, was 23 years of age in 1995.
Mariatu left Africa subsequent to her mother's death and came to
reside in the United States in 1988. Mariatu was a resident of
the United States in 1995. Three separate addresses for
Mariatu's residence were reported to respondent by means of Forms
W-2, and Mariatu's filed Federal income tax return for the 1995
tax year. One such address provided on the Form W-2 was that of
petitioner's residence. Mariatu received wages in 1995 in the
amount of $14,697 which she reported on her Federal income tax
return for that year. Also on her return, Mariatu claimed an
exemption for herself and a dependency exemption deduction for a
child listed as her stepdaughter. She also claimed single filing
status.
Petitioner's niece, Isatu, was approximately 23 and 24 years
of age in 1995 and 1996, respectively. Sometime prior to the
years in issue, Isatu left Africa to reside in the United States.
She was a resident of the United States during the years in
issue. Four separate addresses for Isatu were reported to
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