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Court would have no basis for finding that the taxpayer had joint
return status.”).
Neither petitioner nor his spouse filed any returns, joint
or otherwise. Thus, petitioner is not entitled to claim joint
filing status. A married person who does not make a joint return
with his or her spouse must use rates specified for “Married
Individuals Filing Separate Returns”. Sec. 1(d). Therefore,
respondent was correct in calculating petitioner’s taxes on a
married filing separately basis.
D. Dependency Exemption Deductions
The Supreme Court has stated that the extent of any
allowable deduction is a matter of legislative grace. New
Colonial Ice Co. v. Helvering, 292 U.S. 435, 440 (1934).
Petitioner alleges that he filed a Form W-4, indicating a total
of 10 exemptions. He argues that the Form W-4 is proof of his
entitlement to his claimed 10 exemptions.
However, petitioner’s Form W-4 is nothing more than his
certification that he believes he is entitled to a claimed number
of withholding allowances. Form W-4 is merely a declaration
enabling employers to determine the amount of Federal income tax
to withhold from an individual’s pay. The form is forwarded to
the Internal Revenue Service (IRS) by the employer only if: (1)
The taxpayer claims more than 10 allowances, and (2) the taxpayer
claims “exempt” and the taxpayer’s wages are more than $200 per
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