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Respondent determined a deficiency of $4,006 in petitioner's
1998 Federal income tax. This Court must decide: (1) Whether
petitioner is entitled to dependency exemption deductions for his
niece and nephew; (2) whether petitioner is entitled to file as
head of household instead of single; and (3) whether petitioner
is entitled to the child care credit, the child tax credit, and
the earned income credit.
Petitioner resided in Santa Ana, California, at the time he
filed his petition.
During 1998, petitioner resided for part of the year at 2321
South Maple Street (South Maple) and for the other part of the
year at 2018 Orange Avenue. Petitioner's two sisters and their
12 children lived with petitioner and his brother at the South
Maple address from May 1, 1996, to October 30, 1998. Petitioner
had been renting the property with his brother when both his
sisters had problems with their husbands, which caused the
sisters and children to reside with petitioner.
There are two children who are relevant to the issues in
this case, Melissa, petitioner's niece, and Omar, petitioner's
nephew. Melissa was born in 1995 and Omar was born in 1993. One
of the sisters living with petitioner was Melissa's mother. The
other sister living with petitioner was Omar's mother.
Petitioner and his brother worked in construction during
1998. His sisters were not working at that time, but one sister
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