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The decision to be entered is not reviewable by any other court,
and this opinion should not be cited as authority.
Respondent determined a deficiency of $4,436 in petitioner’s
Federal income tax for 1999.
The issues for decision are: (1) Whether petitioner is
entitled to deductions for dependency exemptions; (2) whether
petitioner is entitled to head of household filing status;1 and
(3) whether petitioner is entitled to an earned income credit.
Some of the facts have been stipulated and are so found.
The stipulation of facts and the attached exhibits are
incorporated herein by reference. At the time the petition was
filed petitioner resided in East Cleveland, Ohio.
In 1999, petitioner lived alone at her home in East
Cleveland. Petitioner’s grandmother, Rebecca Willis, lived in a
nursing home from 1998 until she died in August 1999. While Ms.
Willis lived in the nursing home she received Social Security
benefits. Petitioner’s daughter, Vidah A. Saeed, lived with her
five children, petitioner's grandchildren, in her own home and
paid her own bills. Ms. Saeed received Social Security benefits
and child-support payments from her children’s father.
Petitioner claimed dependency exemption deductions for her
grandmother, daughter, and two of her grandchildren, Akilah and
1 Our resolution of the issue of petitioner's filing status
will determine the correct computation of her standard deduction
for the year at issue.
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