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$19,007, $22,412, and $23,295 in the taxable years 1997, 1998,
and 1999, respectively.
Petitioner received interest of $11, $8, $9, and $8 in the
taxable years 1996, 1997, 1998, and 1999, respectively.
During the years in issue, petitioner was married and
resided with and supported his minor child, Jessy Turnidge
(Jessy).3 For these years, Jessy was a dependent of petitioner
within the meaning of section 152(a).4 Petitioner did not obtain
a Social Security number (SSN) for Jessy during the years in
issue.
Petitioner and his wife did not file Federal income tax
returns for the years in issue. On November 7, 2000, respondent
issued a notice of deficiency to petitioner for the taxable years
1996, 1997, and 1998. On the same date, respondent issued a
separate notice of deficiency to petitioner for the taxable year
1999. Petitioner timely filed a petition to this Court seeking a
redetermination.
3Jessy Turnidge (Jessy) was born Oct. 13, 1993.
4Petitioner also has an older daughter, Jolivia Turnidge
(Jolivia), who was born on Aug. 28, 1977. Petitioner is not
claiming a dependency exemption deduction for Jolivia for any of
the years in issue.
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