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Respondent determined a deficiency of $4,249 in petitioner’s
1998 Federal income tax. The issues for decision are: (1)
Whether petitioner qualifies as a head of household;
(2) whether petitioner is entitled to dependency exemption
deductions for two of her grandchildren; and (3) whether
petitioner is entitled to child tax credits for two of her
grandchildren.
Background
Some of the facts have been stipulated and are so found.
At the time the petition was filed, petitioner resided in
Roanoke, Virginia.
Petitioner is the mother of Karen Renee Hodnett
(petitioner’s daughter), and grandmother of Dajaneke Hodnett and
Da’Shawn Hodnett (petitioner’s grandchildren), who are children
of petitioner’s daughter. During the year in issue they all
lived together in an apartment leased to petitioner’s daughter.
Petitioner’s daughter or petitioner contributed approximately
$89 per month toward the rent of the apartment. The balance of
the rent, which cannot be determined from the record, was
subsidized under a Federal or State public assistance program.
Petitioner’s daughter was unemployed throughout 1998.
During that year, petitioner contributed unspecified amounts,
presumably for food, clothing, etc., toward the support of her
daughter and grandchildren. The fathers of petitioner’s
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