- 2 -
all Rule references are to the Tax Court Rules of Practice and Procedure.
The issues for decision are: (1) Whether there are
deficiencies at issue in these cases within the meaning of
section 6211; and (2) whether petitioner had earned income during
the years in issue, entitling him to a section 32 earned income
credit for each year.
Some of the facts have been stipulated and are so found.
The stipulations of fact and the attached exhibits are
incorporated herein by this reference. Petitioner resided in
Oklahoma City, Oklahoma, on the dates the petitions were filed in
these cases.
Petitioner reported the following amounts of income and
claimed the following amounts of withholding and earned income
credits in the respective taxable years:
1995 1996 1997
Wages $5,260 $6,236 $7,398
Interest income -0- 120 -0-
Standard deduction (5,750) (5,900) (6,050)
Personal exemptions (5,000) (5,100) (5,300)
Taxable income -0- -0- -0-
Tax -0- -0- -0-
Federal tax withholding (1,671) (1,995) (2,441)
Earned income credit (1,794) (2,117) (2,210)
Overpayment (3,465) (4,112) (4,651)
In the statutory notices of deficiency, respondent disallowed the
amounts of wages reported by petitioner for each of the taxable
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