- 2 -
Respondent determined deficiencies in petitioner’s Federal
income taxes and accuracy-related penalties in the following
amounts for the following taxable years:
Penalty
Year Deficiency Sec. 6662(a)
1995 $1,830 $357.00
1996 2,051 410.20
1997 1,875 375.00
After concessions by petitioner,1 the issues for decision
are: (1) Whether petitioner is entitled to dependency exemption
deductions for several individuals for the years 1995, 1996, and
1997; (2) whether petitioner is entitled to head of household
status; (3) whether petitioner is entitled to an earned income
credit for 1996; and (4) whether petitioner is liable for
accuracy-related penalties for 1995, 1996, and 1997.
Some of the facts in this case have been stipulated and are
so found. The stipulation of facts and the exhibits received
into evidence at trial are incorporated herein by this reference.
At the time the petition was filed, petitioner lived in St.
Louis, Missouri.
Petitioner lived in a 2-bedroom apartment with a roommate
from 1995 through 1997. During these years, petitioner assisted,
1 Petitioner concedes that she received $309 wage income
from Incarnate Word Hospital and $42 interest income during 1995
which she failed to report on her 1995 Federal income tax return.
Petitioner further concedes that she did not provide more than
half of the total support for her mother, Mattie Barnes, during
1995, and stepfather, John Jones, during 1995 and 1996.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 Next
Last modified: May 25, 2011