Jose Corona - Page 4




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               In the statutory notices of deficiency, respondent changed             
          petitioner’s filing status to single in each year and disallowed            
          the dependency exemption deductions and the credits.                        
               Among other requirements, a taxpayer generally is entitled             
          to a dependency exemption deduction for a child only if the                 
          taxpayer provides over half of the child’s support during the               
          taxable year.  Sec. 151(a) and (c); sec. 152(a).                            
               Generally, a taxpayer is entitled to head of household                 
          filing status only if the taxpayer maintains a household which is           
          the principal place of abode of an unmarried child.  Sec.                   
          2(b)(1).                                                                    
               Under section 24(a), a taxpayer is allowed a credit for each           
          qualifying child.  For purposes of section 24, a taxpayer’s child           
          is a qualifying child of the taxpayer only if the child is under            
          the age of 17 at the close of the taxable year and entitles the             
          taxpayer to a dependency exemption deduction.  Sec. 24(c)(1).               
               Petitioner and his wife, Matilde Corona, separated in 1995;            
          whether they are still married is not established in the record.            
          Cathy and Jose are the children of petitioner and Ms. Corona and            
          were born in 1979 and 1985, respectively.  The only evidence                
          provided to support petitioner’s entitlement to the disallowed              
          deductions and credits is testimonial.  Petitioner testified that           
          Ms. Corona removed Jose from petitioner’s home against                      
          petitioner’s will sometime in mid-1997, and that Jose remained              






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