Juan Vega - Page 2




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               The issues for decision are as follows:                                
               (1) Whether petitioner included proper identifying numbers             
          of the individuals whom he claimed as dependents on his income              
          tax returns for 1996 and 1997.  We hold that he did not;                    
          accordingly, by virtue of section 151(e),1 petitioner is not                
          entitled to deductions for dependency exemptions for such                   
          individuals.                                                                
               (2) Whether petitioner, an unmarried individual, qualifies             
          for head-of-household filing status for 1996 and 1997.  We hold             
          that he does not; accordingly, by virtue of sections 1(c), 3(c),            
          and 63(c), petitioner’s tax liabilities for the years in issue              
          must be determined using the tax table for “single” individuals,            
          as well as the standard deduction appropriate to that filing                
          status.                                                                     
                                  FINDINGS OF FACT                                    
               Some of the facts have been stipulated, and they are so                
          found.  Petitioner resided in Long Beach, California, at the time           
          that his petition was filed with the Court.                                 
               Petitioner, an unmarried Mexican national, has been a                  
          resident of California since 1988.  During 1996 and 1997, the               
          taxable years in issue, petitioner resided in Long Beach,                   
          California, and was employed as a fork lift operator by American            


               1 Unless otherwise indicated, all section references are to            
          the Internal Revenue Code in effect for 1996 and 1997, the                  
          taxable years in issue.                                                     




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