- 2 - issue, and Rule references are to the Tax Court Rules of Practice and Procedure. Respondent determined deficiencies in petitioner’s Federal income taxes of $1,811, $2,214, and $2,272 and accuracy-related penalties of $362, $443, and $454 for the taxable years 1995, 1996, and 1997, respectively. The issues for decision are, with respect to each year in issue: (1) Whether petitioner is entitled to an earned income credit; (2) whether petitioner is entitled to a dependent exemption deduction; (3) whether petitioner is entitled to head of household filing status; and (4) whether petitioner is liable for an accuracy-related penalty for negligence or disregard of rules or regulations under section 6662(a). Because of our finding with respect to the first issue, the second and third issues are moot. 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 Brooklyn, New York, on the date the petition was filed in this case. Petitioner was married in Bangladesh in March 1995, and her son was born on December 3, 1995. Petitioner subsequently separated from her husband in 1997 and received a divorce in JunePage: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011