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applicable standard deduction of $7,850 for 2002. The amended
joint filing entitles petitioner to two personal exemption
deductions, one for himself and one for his wife. In 2002, the
exemption deduction amount was $3000.
Christopher was born on October 12, 1981, and turned 21
years old during the year in issue. During 2002, Christopher
resided in the same place of abode as petitioner, petitioner’s
wife (Christopher’s mother) and other extended family members.
Also in 2002, Christopher did not work but attended some classes
at a “computer school”. However, he never officially enrolled in
any school or classes. Christopher was not a full-time student
during the year in issue.
Petitioner and his family resided in public housing during
the year in issue. Petitioner paid rent of $147 per month for a
four-bedroom apartment in the Red Hook section of Brooklyn, New
York.
Petitioner made about $280 a week from his employment as a
security guard. After petitioner paid the rent, he would give
the rest of the proceeds from his paycheck to his wife who would
buy food and necessities for all the members of the family.
Petitioner no longer controlled any of the financial decisions
once the proceeds were given to his wife. Petitioner did not
know what was purchased with the proceeds of his check.
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