Taylor Brinson - Page 3

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          2000 Federal income tax.  The issues are whether petitioner is              
          entitled to (1) dependency exemption deductions for his minor               
          niece and nephew (the children), (2) an earned income credit                
          (EIC) for the children, and (3) head of household filing status.            
          Petitioner resided in Thomson, Georgia, at the time the petition            
          was filed.                                                                  
               The facts may be summarized as follows.  During the taxable            
          year 2000, petitioner resided in a house owned by his parents.              
          The house was owned free and clear of any mortgage.  It was                 
          occupied by his parents, the children, a sister (not the mother             
          of the children), and petitioner.  The local probate court                  
          decreed that petitioner’s parents were the legal guardians for              
          the children.  According to petitioner, his parents, his sister,            
          and he had separate apartments, but all the utilities for gas,              
          electric, and water were billed as one unit.  Petitioner did not            
          pay rent for the apartment he occupied, rather, he paid a portion           
          of the utility bills for the entire house.                                  
               Petitioner’s mother received welfare payments of                       
          approximately $110 per month for each child.  Petitioner’s father           
          received Social Security benefits of approximately $1,200 per               
          month or $14,400 per year.  Petitioner did not know whether his             
          parents had any other income.  The Social Security benefits were            
          greater than petitioner’s annual income.  With regard to the                
          total support for the children, petitioner testified that he                






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