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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 June
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