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Respondent determined a deficiency in petitioner's Federal
income tax of $5,592 and an accuracy-related penalty under
section 6662(a) of $1,118.40 for 1999. Petitioner agrees that he
is not entitled to a dependency exemption deduction for his
father. The issues remaining for decision are whether petitioner
is entitled to: (a) A dependency exemption deduction for his
mother; (b) head of household filing status; and (c) business
expense deductions claimed on Schedule C, Profit or Loss From
Business.
Some of the facts have been stipulated and are so found.
The stipulation of facts, supplemental stipulation of facts, and
exhibits received in evidence are incorporated herein by
reference. At the time the petition was filed, petitioner
resided in Trevor, Wisconsin.
Background
On his 1999 Form 1040, U.S. Individual Income Tax Return,
petitioner listed his occupation as "factory worker". He
reported his filing status as head of household and claimed
dependency exemption deductions for both his father and mother.
He attached to the return a Schedule C in the name of "Daybreak
IV Fishing LLC" for the activity of "Information Service for
Fishing".
Petitioner's mother and father filed a joint Federal income
tax return for 1999. His father received total income for 1999
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