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court, and this opinion should not be cited as authority.
Respondent determined deficiencies in petitioner's Federal
income taxes as follows:
Docket
No. Year Deficiency
727-99S 1995 $3,699
728-99S 1996 4,265
16618-99S 1997 4,317
16618-99S 1998 2,380
The issues for decision are as follows:
(1) Whether petitioner’s filing status is head-of-household
as claimed on petitioner’s income tax returns for the years in
issue. We hold that it is.
(2) Whether petitioner is entitled to dependency exemptions
for her son, daughter, and grandmother as claimed on her income
tax returns for the years in issue. We hold that she is.
(3) Whether petitioner is entitled to earned income credits
as claimed on her income tax returns for the years in issue. We
hold that she is.
Background
Some of the facts have been stipulated, and they are so
found. Petitioner resided in Deland, Florida, at the time that
her petitions were filed with the Court.
Petitioner has two children, a son Henry Earl Corley
(Henry), who was born on December 9, 1978, and a daughter Ceola
Jean Corley (Ceola), who was born on July 2, 1981.
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