T.C. Memo. 2002-228
UNITED STATES TAX COURT
JOANN BRAMANTE, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 4356-01. Filed September 12, 2002.
Elizabeth A. Maresca and Jenna Nicenko (specially
recognized), for petitioner.
Theresa G. McQueeney, for respondent.
MEMORANDUM OPINION
POWELL, Special Trial Judge: Respondent determined a
deficiency of $2,725 in petitioner’s 1998 Federal income tax.
After concessions by respondent,1 the issues are (1) whether
1 Respondent concedes that petitioner is entitled to head
of household filing status and to an earned income credit. As a
result of respondent’s concession, the deficiency amount in issue
is $1,610, to be reflected in a Rule 155 computation. All Rule
references are to the Tax Court Rules of Practice and Procedure.
Page: 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011