- 2 -
Respondent determined a deficiency in petitioner’s Federal
income tax for the taxable year 2000 in the amount of $4,679.
After a concession by respondent,2 the issues for decision
by the Court are as follows:
(1) Whether petitioner is entitled to head of household
filing status. We hold that he is not.
(2) Whether petitioner is entitled to an earned income
credit. We hold that he is not.
An adjustment to the amount of petitioner's standard
deduction is a purely mechanical matter, the resolution of which
is dependent on our disposition of the disputed issue regarding
petitioner’s filing status.
Background
This case was deemed to be submitted fully stipulated, and
the facts stipulated are so found. Petitioner resided in
Sacramento, California, at the time that his petition was filed
with the Court.
Throughout the taxable year 2000, petitioner was married to
Rita Pelayo and lived with her, together with the couple’s two
daughters, in Sacramento, California.
During 2000, petitioner was employed as a laborer and
received wages in the amount of $11,767. Rita Pelayo was also
2 Respondent concedes that petitioner is entitled to
deductions for dependency exemptions for his two minor daughters,
Alejandra Anae and Araceli.
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