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Petitioner filed Federal income tax returns for taxable
years 1999 and 2000. In each return, petitioner filed as a “head
of household” and claimed dependency exemption deductions. For
1999, petitioner claimed dependency exemption deductions for
Jaleshia Stackhouse (Jaleshia), Caletta Pressley (Ms. Pressley),
and Tyra Postles (Tyra).4 Jaleshia is petitioner’s daughter, who
was 9 years old in 1999 and who lived with petitioner during the
years in issue. Petitioner described Ms. Pressley as “a friend”,
who was 32 years old in 1999 and who, along with Tyra, moved in
with petitioner for about 9 months, starting after February 1999.
Ms. Pressley is the biological mother of Tyra, who was born
February 15, 1999.
For 2000, petitioner claimed dependency exemption deductions
for Sabrina Stackhouse (Ms. Stackhouse) and Jaleshia. Ms.
Stackhouse, who was 31 years old in 2000, is the biological
mother of Jaleshia. She moved in with petitioner sometime after
March 2000. Petitioner testified that he was not married to Ms.
Stackhouse during the relevant taxable years.
4 According to respondent, no one else, other than
petitioner, claimed the dependency exemption deductions with
respect to Jaleisha, Ms. Pressley, or Tyra for the years in
issue. Moreover, none of them filed returns for the years in
issue.
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Last modified: May 25, 2011