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section 6662(a)1 in the amounts of $715 for 1999 and $504 for
2000.
After concessions,2 the issues to be decided are:
(1) Whether petitioner is entitled to deductions for various
expenses claimed on Schedule C, Profit or Loss From Business, for
the taxable years 1999 and 2000. We find that petitioner is
entitled to some of the deductions.
(2) Whether petitioner is eligible for head-of-household
filing status in 2000 and a dependency exemption deduction for
her brother for that year. We hold she is not.
(3) Whether petitioner is liable for accuracy-related
penalties pursuant to section 6662(a) for the years at issue. We
hold she is.
FINDINGS OF FACT
Some of the facts have been stipulated and are so found.
The stipulation of facts, the second stipulation of facts, and
the attached exhibits are incorporated herein by this reference.
At the time the petition was filed, petitioner resided in New
York, New York.
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the years at issue. All
Rule references are to the Tax Court Rules of Practice and
Procedure.
2 The concessions of petitioner and respondent, as well as
the amounts which remain in dispute, are detailed in table 2,
infra p. 5.
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