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Respondent determined a deficiency in Federal income tax of
$4,253 for the 2001 taxable year. The issues for decision are:
(1) Whether petitioner is entitled to dependency exemption
deductions for Brandon Anthony Cantrell (Brandon) and James
Edward Cantrell (James) for 2001; (2) whether petitioner is
entitled to child tax credits for Brandon and James for 2001; (3)
whether petitioner is entitled to the credit for child and
dependent care expenses of $363 for 2001; (4) whether petitioner
is entitled to a head-of-household filing status for 2001; (5)
whether petitioner is entitled to a rate reduction credit of $500
for 2001; and (6) whether petitioner is entitled to an earned
income credit of $1,305 for 2001.
Background
While no stipulation of facts was filed in this case, the
record consists of exhibits admitted at trial and the testimony
of petitioner. At the time the petition was filed herein,
petitioner resided in Pasadena, California.
Petitioner was previously married to John Claude Cantrell,
Jr. (Mr. Cantrell). They have three children: (1) TeraLynn
Ashley Cantrell (TeraLynn), born December 10, 1990; (2) Brandon,
born October 18, 1993; and (3) James, born July 11, 1995.
Petitioner and Mr. Cantrell were divorced February 11, 1999.
During the year in issue, petitioner had sole physical
custody of TeraLynn, Brandon, and James. Mr. Cantrell was
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