John J. DeWald - Page 4




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          of his employment, petitioner worked at Buck Horn Family                    
          Restaurant.  At the time of trial, petitioner was still working             
          at this restaurant, earning approximately $25,000 per year.                 
          During 1998, petitioner owned an automobile and was making                  
          monthly payments with respect thereto.  Petitioner also made                
          monthly insurance payments with respect to this automobile and              
          with respect to an automobile owned by Ms. DeWald.  While he                
          resided with his sister, petitioner contributed to the payment of           
          telephone and electric bills, the purchase of food for the                  
          household, and the purchase of clothing for the children.                   
               During 1998, Ms. DeWald was employed for a portion of the              
          year, earning $2,921.  In addition, she received food stamps                
          during the entire year which she used to purchase food for all              
          those residing in the apartment, and she received an unspecified            
          amount of welfare assistance.                                               
               Petitioner filed an individual Federal income tax return for           
          taxable year 1998.  On this return, petitioner claimed head of              
          household filing status and claimed two dependency exemption                
          deductions for Brianna and Cody.  Petitioner also claimed an                
          earned income credit naming Brianna and Cody as qualifying                  
          children; the return stated that they were petitioner’s foster              
          children and that they resided with petitioner for the entire               
          year.                                                                       








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