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2. Whether petitioner may file as “Head of Household”. We
hold she may.
3. Whether petitioner may deduct certain disputed itemized
amounts. We hold she may to the extent stated herein.
FINDINGS OF FACT
Some facts were stipulated. The stipulated facts and the
accompanying exhibits are incorporated herein by this reference.
We find the stipulated facts accordingly. Petitioner resided in
Downey, California, when her petition was filed. During 1997,
she received wages of $84,515 working as a nurse.
During 1997, petitioner lived in a house (house). She and
her former boyfriend, Danilo P. Lodevico (Lodevico), had bought
the house before 1994 and had titled it in both of their names.
Petitioner always made all of the mortgage and tax payments on
the house, and Lodevico never gave any money to her for household
or support expenses. In 1994, Lodevico moved out of the house
and conveyed his interest in the house to petitioner by quitclaim
deed. Petitioner did not record that deed because she believed
that it was too expensive to do so.
Petitioner filed with respondent a 1997 Federal income tax
return using the filing status of “Head of Household”. That
return was prepared by a paid preparer. Petitioner reported on
the return that her dependents were Abigail Lodevico (Abigail),
Escolastica Cauilan (Escolastica), and Erica Molina (Erica).
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