- 2 -
Gabriel Mahmoud Daya (Gabriel), docket Nos. 9061-98 and 1976-99:
Penalty
Year Deficiency Sec. 6662(a)
1995 $1,620 $324
1996 1,515 303
Morhaf Michael Daya (Morhaf), docket No. 9062-98:
Penalty
Year Deficiency Sec. 6662(a)
1995 $1,312 $262
Unless otherwise indicated, section references are to the
Internal Revenue Code in effect for the years in issue, and all
Rule references are to the Tax Court Rules of Practice and
Procedure. The cases have been consolidated for purposes of
trial, briefing, and opinion.
The issues for decision are:
1. Whether Gabriel is entitled to dependency exemption
deductions for his father in taxable years 1995 and 1996. We
hold that he is not.
2. Whether Gabriel is entitled to head of household filing
status in taxable years 1995 and 1996. We hold that he is not.
3. Whether Morhaf is entitled to head of household filing
status in taxable year 1995. We hold that he is not.
4. Whether Gabriel is entitled to claim mortgage interest
deductions in taxable years 1995 and 1996 in excess of that
allowed by respondent. We hold that he is not.
5. Whether Morhaf is entitled to a mortgage interest
deduction in taxable year 1995. We hold that he is not.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011