Arthur McGee - Page 7




                                        - 6 -                                         
          1999.  Petitioner did not file a joint income tax return with her           
          for that year.  We have held that petitioner is not entitled to             
          any dependency exemption deduction for 1999.  Consequently,                 
          petitioner is not entitled to head of household filing status or            
          to an earned income credit.4  Secs. 2(b)(1), 32(d).                         
               Reviewed and adopted as the report of the Small Tax Case               
          Division.                                                                   
               To reflect the foregoing,                                              
                                                  Decision will be entered            
                                             for respondent.                          
















               4 Since petitioner was married at all times during 1999,               
          respondent might have utilized the standard deduction applicable            
          to married individuals filing separately.  Respondent has not               
          done so, and consequently respondent’s deficiency determination             
          for 1999 was understated.  Respondent’s counsel has explicitly              
          waived any claim to the additional deficiency resulting from this           
          apparent error.  Moreover, because respondent did not assert any            
          claim for an increased deficiency, we lack jurisdiction to                  
          redetermine the correct amount of the deficiency.  See sec.                 
          6214(a); Estate of Petschek v. Commissioner, 81 T.C. 260, 271-272           
          (1983), affd. 738 F.2d 67 (2d Cir. 1984).                                   




Page:  Previous  1  2  3  4  5  6  7  

Last modified: May 25, 2011