- 2 - Respondent determined a deficiency in petitioner's Federal income tax of $4,086 for 1997. The issues for decision are: (1) Whether petitioner is entitled to dependency exemption deductions; (2) whether petitioner is entitled to earned income credits; and (3) whether petitioner is entitled to head of household filing status. Background Some of the facts have been stipulated and are so found. The stipulations of fact and exhibits received into evidence are incorporated herein by reference. At the time the petition in this case was filed, petitioner resided in Fort Wayne, Indiana. Petitioner's cousin, Ms. Angie D. Booker (Ms. Booker), is the mother of Contrille Booker (Contrille). Petitioner's twin sister, Ms. Beverly Booker-Smith (Ms. Booker-Smith), is the mother of Brandon Booker (Brandon). Petitioner timely filed her electronic 1997 Federal income tax return as head of household and reported income of $15,019. Petitioner claimed dependency exemption deductions for Contrille and Brandon as well as earned income credits relating to the children. The return states that the children are petitioner's sons. Petitioner provided written statements from Ms. Booker and Ms. Booker-Smith stating that they each had given petitionerPage: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011