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claimed on Schedule A that respondent allowed (i.e., a deduction
for State and local taxes), respondent determined the deficiency
using the standard deduction.
Petitioner alleges that Donald, who was 10 years old,
Dontae, who was 9 years old, and Mr. Coffield, who was 38 years
old, lived with her in her apartment in Suitland, Maryland,
during 1999. Petitioner’s granddaughter, LaDonna Wiggins, lived
in petitioner’s apartment during 1999, and petitioner’s adult
son, Victor, also lived in petitioner’s apartment for 1 month
during 1999, but petitioner did not claim a deduction for either
as a dependent. Petitioner paid $800 a month in rent.
Although petitioner purchased most of the food for the
household, Victor purchased groceries for the members of the
household during the one month that he lived there. Mr. Coffield
neither worked nor received public assistance during 1999. The
parents of Donald and Dontae, Donald P. Wiggins, Sr. (Mr.
Wiggins) and Lisa Walls (Ms. Walls), provided minimal support for
Donald and Dontae during 1999. Mr. Wiggins was employed as a
mechanic during 1999 and also as a member of the District of
Columbia Army National Guard.
Although petitioner indicated on her Federal income tax
return that Ms. Payne is her sister, at trial petitioner
indicated that Ms. Payne is not a relative. Ms. Payne did not
live in petitioner’s apartment during 1999. Ushaka Darby lived
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