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effect for the year in issue, and all Rule references are to the
Tax Court Rules of Practice and Procedure.
Respondent determined a deficiency of $4,326 in petitioner’s
1999 Federal income tax. The issues for decision are whether
petitioner is entitled to the following: (1) Two dependency
exemption deductions; (2) head of household filing status; and
(3) an earned income credit.1
At the time the petition was filed, petitioner resided in
Vallejo, California.
Throughout 1999 petitioner was married to Cynthia McGee.
Because of marital problems, petitioner lived apart from his wife
at his parents’ house with two of his sons. Petitioner allegedly
paid to his parents rent of $300 per month for use of a room in
their 3-bedroom house. Petitioner and his two sons lived
together in the room that petitioner rented.
On his 1999 Federal income tax return petitioner claimed
dependency exemption deductions for his two sons. Petitioner
also claimed head of household filing status and an earned income
credit. In the notice of deficiency, respondent disallowed the
claimed dependency exemption deductions, the head of household
filing status, and the full amount of the claimed earned income
credit.
1 Petitioner also claimed a child tax credit. His
eligibility for the child tax credit is a computational matter.
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