David Washington - Page 3




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          effect for the years in issue, and all Rule references are to the           
          Tax Court Rules of Practice and Procedure.                                  
               Respondent determined deficiencies in petitioner’s Federal             
          income taxes of $130 and $2,919 for the taxable years 1998 and              
          1999.  Petitioner resided in Rochester, New York, at the time his           
          petition was filed.                                                         
               The issues for decision are, with respect to taxable year              
          1999,1 whether petitioner is entitled to (1) three dependency               
          exemption deductions, (2) head of household filing status, and              
          (3) an earned income tax credit.                                            
               Prior to 1999 and through the time of trial, petitioner was            
          married to Frankie Washington.  From some time prior to 1999,               
          until approximately September of that year, petitioner resided in           
          Buffalo, New York, with Diane Lipscomb and her three children:              
          Richard Rodriguez, Jivaughne Brown, and Savaughn Carnes.  After             
          September, petitioner resided in Rochester, New York.  Petitioner           
          received wages from Home Depot USA, Inc. and Try-It Distributing            
          Company, Inc. in the total amount of $7,120 in 1999.  Ms.                   
          Lipscomb was unemployed at the time.                                        
               Petitioner filed a Federal income tax return for taxable               
          year 1999 as a head of household.  He claimed three dependency              
          exemption deductions for Richard, Jivaughne, and Savaughn, and he           
          claimed an earned income credit with Richard and Savaughn as                


          1Respondent concedes the deficiency for taxable year 1998.                  




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