Sheila Mae Howard - Page 4

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          1996 and 1997.  Subject to respondent’s concessions and                     
          adjustments, we hold that she did.                                          
               (4) Whether petitioner is entitled to a dependency exemption           
          for Carl Collins for 1998.  We hold that she is not.                        
               (5) Whether petitioner is liable for accuracy-related                  
          penalties under section 6662(a) for 1996 and 1997.  We hold that            
          she is to the extent provided herein.                                       
               Adjustments relating to petitioner’s itemized deductions for           
          the taxable years at issue, self-employment taxes for 1996 and              
          1997, the earned income credit for 1996 and 1997, and the child             
          tax credit for 1998 are purely perfunctory matters, the                     
          resolution of which is dependent on our disposition of the issues           
               Some of the facts have been stipulated, and they are so                
          found.  Petitioner resided in Ocala, Florida, at the time that              
          her petition was filed with the Court.                                      
               During the taxable years at issue, petitioner was employed             
          on a full-time basis as a paralegal.  Petitioner received wages             
          from employment in the amounts of $43,454, $46,277, and $42,443             
          during 1996, 1997, and 1998, respectively.3                                 
               Petitioner has two children.  In addition to her own                   
          children, petitioner helped raise Carl Collins, the child of a              

               3  All amounts are rounded to the nearest dollar.                      

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