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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 of $1,692 and $2,152 in
petitioner's Federal income tax for the years 1995 and 1996,
respectively. Respondent conceded that petitioner would be
entitled to the earned income credit for the years in issue based
solely on her income level. Respondent also conceded that
petitioner is entitled to a dependency exemption deduction in
1995 for her daughter Ayla Olsen (Ayla).
We must decide whether petitioner is entitled to the earned
income credit based on being an individual with a qualifying
child in 1995 and 1996. We must also decide whether petitioner
is entitled to head of household filing status in 1996, rather
than single status as respondent determined.
Some of the facts in this case have been stipulated and are
so found. Petitioner resided in Jonesboro, Georgia, at the time
she filed her petition.
Petitioner gave birth to her daughter, Ayla, on July 15,
1994. To set the stage, in petitioner’s words, she found herself
“shocked with being by myself and a single parent all of a
sudden.” She also said that “To adjust to that was very
difficult” so she turned to her parents.
During 1995 and 1996, petitioner and her infant daughter
shared a home with petitioner's parents, Peter and Katherine
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