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have lived with petitioner’s mother in her house ever since.
Petitioner’s mother is listed as the guardian/custodian of
petitioner’s nephews on various school records applicable to the
year in issue.
All of petitioner’s nephews were minors as of the close of
1997, but only one was a student for the entire year. The other
two dropped out of school and worked that year; one earned $2,408
and the other earned $1,486. Petitioner’s mother was not
employed during 1997. She received Social Security benefits
totaling $5,556. Petitioner’s brother, who from time to time
lived at petitioner’s mother’s house during 1997, had income of
$16,707 for that year. Petitioner was employed as a laborer
during 1997. His wages for that year were $14,655.
Petitioner’s mother, petitioner’s brother, and petitioner
purchased food and clothing for petitioner’s nephews during 1997.
Petitioner’s nephews did not receive any support in any form from
their parents during that year.
Petitioner’s 1997 Federal income tax return was filed on
June 25, 1998. It was prepared at no cost to petitioner by a
friend of petitioner’s brother. Petitioner did not request an
extension of time to file his 1997 return. The income earned by
two of petitioner’s nephews, as mentioned above, was erroneously
included in the wage income reported on the return. Petitioner
claimed a dependency exemption deduction for each of his nephews
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