Darrell D. Reed - Page 3




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               Respondent determined deficiencies in petitioner’s Federal             
          income taxes for 1995 and 1996 in the amounts of $2,433 and                 
          $2,963, respectively.  The issues for decision are:  (1) Whether            
          petitioner is entitled to dependency exemption deductions; (2)              
          whether petitioner is entitled to head of household status; and             
          (3) whether petitioner is entitled to earned income credits.                
          Adjustments to the standard deduction are computational and will            
          be resolved by the Court’s holding on the issues in this case.              
               Some of the facts in this case have been stipulated and are            
          so found.  The stipulation of facts and the attached exhibits are           
          incorporated herein by this reference.  At the time the petition            
          was filed, petitioner lived in Detroit, Michigan.                           
               Petitioner lived in a 3-bedroom apartment during 1995 and              
          1996.  During these years, petitioner assisted, as needed, a                
          number of individuals with food, clothing, and shelter.                     
          Petitioner was employed as a computer operator by First                     
          Independence National Bank of Detroit during the years at issue.            
              During 1995 and 1996, petitioner was in a relationship with            
          Thomasina Hunter (Ms. Hunter).  Ms. Hunter and petitioner were              
          never married.  Although Ms. Hunter did not live with petitioner,           
          petitioner alleges that Ms. Hunter’s daughters from a prior                 
          relationship, Shalethia Hunter and Shanae Hunter (collectively              
          the children), resided with him during the years at issue.  At              
          all times relevant, the children were minors.                               





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