- 2 -
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.
Page: Previous 1 2 3 4 5 6 Next
Last modified: May 25, 2011