- 2 -
Respondent determined a deficiency of $4,526 in petitioner’s
1999 Federal income tax. After concessions by respondent,1 the
sole issue for decision is whether petitioner is entitled to an
earned income credit claimed on his tax return.
Some of the facts have been stipulated and are so found. At
the time the petition was filed, petitioner resided in San Jose,
California.
Background
Throughout 1999, petitioner lived in an apartment with his
mother and his three younger siblings. His father and his older
siblings did not live with them. Petitioner was employed as a
machinist, and he was the financial provider for the family. He
paid the apartment rent and the household bills. Petitioner’s
mother suffered from cancer. She relied on crutches for walking
and on petitioner for transportation outside of the apartment.
Petitioner frequently drove her to clinics for cancer treatment,
to the grocery store, and to the homes of relatives.
Petitioner’s younger siblings attended school full time.
Because their mother does not speak English, they relied on
1Respondent concedes that petitioner is entitled to a
dependency exemption deduction under sec. 151(c) for each of his
three younger siblings as claimed on his 1999 Federal income tax
return. Respondent also concedes that petitioner is entitled to
head of household filing status and a standard deduction in the
amount appropriate to that filing status.
Page: Previous 1 2 3 4 5 6 Next
Last modified: May 25, 2011