- 3 -
required to pay child support of $676 per month for Brandon and
James, commencing April 1, 1999.1 Petitioner received assistance
payments of $825 per month on her monthly rent of $985 in 2001
under the Section 8 housing program.2 Petitioner also received a
rent reduction of $100 per month from her landlord because, as
petitioner testified: “I helped them around the property.”
Petitioner filed a Form 1040A, U.S. Individual Income Tax
Return, for the 2001 taxable year. Petitioner filed as a “head
of household” and claimed dependency exemption deductions for
Brandon and James,3 a rate reduction credit of $500, an earned
income credit of $1,305, child tax credits for Brandon and James,
and a credit for child and dependent care expenses of $363.
Mr. Cantrell filed a separate return for the 2001 taxable
year in which he claimed dependency exemption deductions for
petitioner and the two children, the earned income credit, and
1 Petitioner testified that she received $370 every 2 weeks
or $740 per month during 2001. The $64 per month discrepancy
between what Mr. Cantrell was required to pay and what petitioner
testified to receiving is immaterial to the outcome of this case.
2 The Section 8 housing program under the United States
Housing Act of 1937 authorizes a private landlord who rents to a
low-income tenant to receive assistance payments from the
Department of Housing and Urban Development (HUD) in an amount
calculated to make up the difference between the tenant’s rental
payments and a contract rent agreed upon by the landlord and HUD.
See Cisneros v. Alpine Ridge Group, 508 U.S. 10, 12 (1993).
3 Petitioner did not claim a dependency exemption deduction
with respect to TeraLynn for the 2001 taxable year.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011