- 3 - Fortune. Mr. Fortune was employed during 1998, but petitioner did not secure employment. At the end of August 1998, petitioner and Simeon moved in with petitioner’s mother, while the youngest two children remained with Mr. Fortune. Petitioner, Simeon, and Dequane lived with petitioner’s mother through the end of the year. Petitioner secured employment by the end of November 1998, and her mother worked during the period at issue. Simeon lived with petitioner for all of 1998. Petitioner earned wages of $7,186 in 1998. Petitioner also received $5,064 in housing subsidies from HUD for herself and her four children. In addition, petitioner and her four children received $2,372 from AFDC and $2,998 in food stamps. Further, Simeon’s father, Simeon Gemaele Thomas, paid $396.68 of child support in 1998. On her 1998 Federal income tax return, petitioner claimed (1) a dependency exemption deduction for Simeon and (2) an earned income credit with Simeon listed as a qualifying child. Petitioner also filed her return claiming head-of-household filing status. In the notice of deficiency to petitioner, respondent disallowed the dependency exemption deduction and earned income tax credit. Respondent alleges that petitioner failed to meet the requirements for the dependency exemption deduction and didPage: Previous 1 2 3 4 5 6 7 8 Next
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