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The stipulated facts and the accompanying exhibits are
incorporated into our findings by this reference. At the time
the petition in this case was filed, petitioner resided in San
Leandro, California.
Petitioner has a college degree in finance and was employed
as a tax auditor by the State Board of Equalization of California
during the year at issue.
Petitioner claimed a dependency exemption deduction for two
children--his son, Bradley, and daughter, Michelle. Bradley
lived with petitioner until sometime in June, after which time he
lived with his mother in Texas. After Bradley went to live with
his mother, petitioner did not provide any financial support for
the child.
On his return, petitioner reported that he paid $5,760 for
medical expenses and $4,800 for child care for his two children.
Respondent disallowed these deductions for lack of substantiation
of the amounts claimed and because petitioner did not establish
that he had two dependent children.
As a result of an investigation, petitioner was terminated
from his job at the State Board of Equalization sometime during
May of 1995. Upon termination, petitioner's briefcase was taken
from him for a while, and he was not allowed back inside the
building.
After losing his position at the State Board of
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