Melvin W. Garrett - Page 4




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          wage income of $29,594 and $20,024, respectively.  During 1997              
          petitioner also received unemployment compensation of $3,390.               
               Petitioner’s mother received Social Security benefits of               
          $5,598 and $5,7602 for 1996 and 1997, respectively.  She also               
          received retirement benefits of $1,754 for each year.                       
          Petitioner’s brother also received Social Security benefits, but            
          the amounts do not appear in the record.                                    
               Petitioner claimed his mother and brother as dependents and            
          also claimed head of household filing status based on their                 
          dependency exemptions.  Respondent disallowed both dependency               
          exemption deductions and determined that petitioner could not               
          claim head of household filing status.                                      
               Petitioner was also engaged in an activity that he described           
          as follows:                                                                 
                    Well, I do self esteem workshops, I do consulting on              
               problems, social issues, I do behavior modification if                 
               people are having problems with the kids.                              
               ****** *                                                               
                    Well, see, I sell products, too, fragrances, oils,                
               incense, and things like that.                                         
          Petitioner commenced this activity in 1986, and, according to               
          petitioner, the activity has never shown a profit.  Petitioner              
          did not maintain a separate checking account for this activity              




          2  Figure rounded to the nearest dollar.                                    





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