- 3 -
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.
Page: Previous 1 2 3 4 5 6 7 Next
Last modified: May 25, 2011