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Respondent determined a deficiency in petitioner’s Federal
income tax of $4,470 for the taxable year 1998.
The issues for decision are whether petitioner is entitled
to: (1) Two dependency exemption deductions; (2) head of
household filing status; and (3) an earned income credit based on
two qualifying children.
Some of the facts have been stipulated and are so found.
The stipulations of fact and the attached exhibits are
incorporated herein by this reference. Petitioner resided in
Orangeville, Pennsylvania, on the date the petition was filed in
this case.
From March 1998 through December 1998, petitioner resided in
his sister’s apartment. He resided with his sister, Susan
DeWald, his sister’s boyfriend, Ronald Yorks, and his sister’s
two children, Brianna DeWald and Cody Livingston, who turned 5
and 4 years old during 1998, respectively. Petitioner and his
wife, who then was his girlfriend, would often babysit the
children while Ms. DeWald and Mr. Yorks were “on the road.”
Petitioner would also provide transportation for Cody, who
required special medical treatment, and for Brianna.
During 1998, no rent was paid for the apartment by any of
the tenants because it was government subsidized housing.
Petitioner received combined wage income of $13,613 from
Workforce Solutions, Inc. and Travel Ports of America. As a part
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