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Respondent determined a deficiency in petitioner’s Federal
income tax for the taxable year 1998 in the amount of $4,347.
The issues for decision by the Court are as follows:
(1) Whether petitioner is entitled to deductions for
dependency exemptions for his five children. We hold that he is
not.
(2) Whether petitioner is entitled to a child tax credit and
additional child tax credit. We hold that he is not.
(3) Whether petitioner is entitled to head of household
filing status. We hold that he is not.
(4) Whether petitioner is entitled to an earned income
credit. We hold that he is not.
An adjustment to the amount of petitioner's standard
deduction is a purely mechanical matter, the resolution of which
is dependent on our disposition of the disputed issue regarding
petitioner’s filing status.
Background
This case was deemed to be submitted fully stipulated, and
the facts stipulated are so found.2 Petitioner resided in
2 Petitioner did not appear in court when this case was
called for trial. In contrast, counsel for respondent appeared
and stated that he had been served by petitioner with a Motion to
Withdraw Appeal. Counsel indicated that under these
circumstances, respondent was inclined to move to dismiss the
case for lack of prosecution. However, the Court, after learning
that petitioner had executed a stipulation of facts, intimated
that it would not favorably regard such a motion and proposed
(continued...)
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