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effect for the years in issue, and all Rule references are to the
Tax Court Rules of Practice and Procedure.
Respondent determined deficiencies in petitioner’s Federal
income taxes of $4,037 and $3,715 for the taxable years 1997 and
1998, respectively.
The issues for decision are: With respect to 1997 and 1998,
(1) whether petitioner is entitled to head of household filing
status; (2) whether petitioner is entitled to two dependency
exemption deductions; and (3) whether petitioner is entitled to
an earned income credit; and, with respect to 1998, (4) whether
petitioner is entitled to a child tax credit.
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
Oakland, California, on the date the petition was filed in this
case.
In both of the years in issue, petitioner filed a Federal
income tax return as a head of household. He reported wage
income of $9,337 in 1997, and $19,616 in 1998. In each year, he
claimed two dependency exemption deductions for Cathy Corona and
Jose Corona, Jr., and claimed the earned income credit with Cathy
and Jose as qualifying children who lived with him the entire
year. In 1998, he claimed a child tax credit for Jose.
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