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Revenue Code in 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 1999
Federal income tax of $6,551. The issues for decision are: (1)
Whether petitioner is entitled to dependency exemption
deductions; (2) whether petitioner is entitled to head-of-
household filing status; (3) whether petitioner is entitled to a
deduction for charitable contributions; (4) whether petitioner is
entitled to deductions for unreimbursed employee expenses; and
(5) whether petitioner is entitled to a deduction for tax
preparation fees.
Petitioner resided in Temple Hills, Maryland, at the time
she filed the petition. The stipulation of facts and the
attached exhibits are incorporated herein by this reference.
Background
Petitioner claimed the following five individuals as
dependents on Form 1040, U.S. Individual Income Tax Return, for
1999: Shirley Payne (Ms. Payne), a sister; Ushaka Darby
(Ushaka), a nephew; James Coffield (Mr. Coffield), a nephew;
Donald Wiggins (Donald), a grandson; and Dontae Wiggins (Dontae),
a grandson. Respondent disallowed all of petitioner’s claimed
dependency exemption deductions and correspondingly disallowed
petitioner’s claimed head-of-household filing status. Because
the standard deduction amount was greater than the deductions
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