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The issues for decision are as follows:
(1) Whether petitioner’s proper filing status is head of
household, as petitioner contends, or married filing separately,
as respondent determined.
(2) Whether petitioner is entitled to the earned income
credit as claimed on his income tax return for the year in issue.
(3) Whether petitioner is liable for the accuracy-related
penalty under section 6662(a) for negligence or intentional
disregard of rules or regulations.
The resolution of the first two issues turns on whether
petitioner, a married individual, should not be considered as
married pursuant to the provisions of section 7703(b).
FINDINGS OF FACT
Some of the facts have been stipulated, and they are so
found. Petitioner resided in Monroe, New York, at the time
that his petition was filed with the Court.
Throughout 1997, petitioner was married to Mary Chiosie
(Mrs. Chiosie), although the couple was emotionally estranged.
Nevertheless, petitioner and Mrs. Chiosie both resided in the
same single-family residence located in Monroe, New York (the
Monroe residence).
1(...continued)
are to the Tax Court Rules of Practice and Procedure.
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