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Abigail, the daughter of petitioner and Lodevico, was born on
June 14, 1982, and lived with petitioner during all of 1997.
Abigail depended on petitioner during 1997 for the payment of all
of her expenses. Escolastica, who died in 1998, was petitioner’s
elderly grandmother. Escolastica lived with petitioner during
all of 1997 and depended on petitioner for the payment of all of
her expenses. Erica was petitioner’s young niece. Erica’s
parents (petitioner’s brother and his wife) resided in New
Jersey, and petitioner took care of Erica during all of 1997.
During 1997, Erica depended on petitioner for the payment of
substantially all of her expenses. Erica’s parents during that
year were experiencing problems with another child of theirs who
is autistic. Erica was reunited with her parents in 1998 after
having lived with petitioner for approximately 18 months.
Petitioner also reported on her 1997 return that she was
entitled to deduct certain itemized amounts. These deductions
were for medical expenses of $10,243, State and local income
taxes of $3,798, real estate taxes of $4,900, personal property
taxes of $1,356, mortgage interest of $37,919, charitable
contributions of $11,490, unreimbursed employee business expenses
of $15,589, and tax return preparation fees of $150. Petitioner
reported that the specific unreimbursed business expenses were
union and professional dues of $885, professional subscriptions
of $450, uniforms and protective clothing of $3,782,
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