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The children lived with Ms. Smith in a 1-bedroom apartment
in 1995 and then a 2-bedroom apartment with Ms. Smith and her
mother in 1996 and 1997. Although Ms. Smith had full custody of
the children, there is scant evidence in the record as to her
employment history during the years in issue. Ms. Smith received
public benefits during some months throughout the years in issue.
In 1995, petitioner worked as a janitor and part-time bus
driver. In 1996 and 1997, petitioner worked full-time as a
janitor for Dependable Building Maintenance. Petitioner lived in
the basement of his brother’s 4-bedroom home during 1995. During
the weekends and summer months, the children also lived with
petitioner in his brother’s home. Petitioner paid $300 per month
in rent. In 1996 and 1997, petitioner moved into a 2-bedroom
apartment near Ms. Smith. Petitioner paid for the children’s
meals, school clothing, and some additional child support. When
the children stayed with him, he would diminish his own expenses
in order to care for the children’s needs.
In petitioner’s respective 1995, 1996, and 1997 Federal
income tax returns, he claimed dependency exemptions for his
minor children, head of household filing status, and earned
income credits. For each year, respondent disallowed the
dependency exemption because petitioner failed to establish that
he was entitled to the exemption. As a result of the
disallowance, respondent further determined that petitioner’s
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