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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 in petitioner’s Federal
income tax of $5,757 for the taxable year 1997.
The issues for decision are: (1) Whether petitioner is
entitled to head of household filing status; (2) whether
petitioner is entitled to three dependency exemption deductions;
and (3) whether petitioner is entitled to an earned income
credit. Petitioner does not dispute respondent’s determination
that he is liable for self-employment income tax and entitled to
a deduction therefor.
Petitioner resided in Buffalo, New York, on the date the
petition was filed in this case.
Petitioner has three children who have resided with him from
birth: Tamaris L. Taylor, now deceased, Lakeda S. Taylor, and
Twila N. Taylor. At the end of the year in issue, these children
were 20, 17, and 6 years old, respectively. Petitioner worked 20
hours per week, Tamaris was not employed, and Lakeda and Twila
were in school. The children’s mother resided in a portion of
the same house as petitioner and the children and was employed as
a dietician. Petitioner and the children’s mother have never
been married, and custody of the children has never been legally
established.
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