- 2 -
Respondent determined deficiencies of $2,626.50 and $2,048
in petitioner’s Federal income taxes for the tax years 1997 and
1998, respectively. The issues for decision are: (1) Whether
petitioner is entitled to dependency exemption deductions; (2)
whether petitioner is entitled to the head-of-household filing
status; (3) whether petitioner is entitled to child care credits;
and (4) whether petitioner is entitled to earned income credits.
Some of the facts have been stipulated, and they are so
found. The stipulation of facts and the attached exhibits are
incorporated herein by this reference. Petitioner resided in
Port Richey, Florida, at the time that she filed her petition.
For clarity and convenience, we have combined our findings of
fact and discussions of pertinent legal issues.
During the years in issue petitioner worked as a laborer
building concert stages. Petitioner has a daughter, Ayla Olsen
(Ayla), who was born in 1994. Petitioner was not married during
the years in issue. During 1997 and 1998, petitioner and Ayla
lived with petitioner’s parents, Peter and Katherine Stephan (the
Stephans).
Petitioner reported $15,647 and $18,383 in adjusted gross
income on her Federal income tax returns for 1997 and 1998,
respectively.
For 1997 and 1998 petitioner reported her filing status as
head-of-household. Petitioner claimed a dependency exemption
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 Next
Last modified: May 25, 2011