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Respondent determined deficiencies in petitioner’s Federal
income taxes in the amounts of $4,118 and $4,394, for tax years
1997 and 1998, respectively.
After concessions by respondent,1 the issues for decision
are (1) whether petitioner is entitled to head of household
status and (2) whether petitioner is entitled to the earned
income credit for the years in issue.
Some of the facts in this case have been stipulated and are
so found. The stipulation of facts and the exhibits received
into evidence at trial are incorporated herein by this reference.
At the time the petition was filed, petitioner lived in Tempe,
Arizona.
During 1997, petitioner and her two minor daughters
(collectively the children) lived “on and off” in her former in-
laws’ home located at 3938 West Montebello, Tempe, Arizona
(Montebello residence). Petitioner and her ex-husband divorced
in 1993, but “were trying to patch things up because of the
kids.” Sometime during 1997, petitioner’s ex-husband was in a
car accident and was hospitalized. Petitioner did not pay rent
to her former in-laws while she and her children stayed at the
Montebello residence. However, petitioner testified that during
1 Respondent concedes that petitioner is entitled to two
dependency exemption deductions claimed for her minor daughters
in 1997 and 1998. Respondent further concedes that petitioner is
entitled to the child tax credit of $377 in 1998.
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