- 2 - 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.Page: Previous 1 2 3 4 5 6 7 Next
Last modified: May 25, 2011