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Christopher received an unspecified amount of support from his
father, which was used to buy clothing and other items.
Petitioner had health insurance coverage from his employment
and medicaid coverage from his past service in the United States
military. These health insurance plans covered health benefits
for petitioner and his wife; however, they did not cover any
health benefits for Christopher.
Dependency Exemption–-Section 152
Respondent contends that the change in filing status of
petitioner from single, as determined in the notice of
deficiency, to married filing jointly makes the issue of the
dependency exemption deduction for Christopher moot.
Under joint filing status, petitioner is able to claim an
additional exemption deduction for his wife and is able to claim
the 2002 standard deduction for such filing of $7,850.
Petitioner’s adjusted gross income for the year in issue was
$13,398. Petitioner’s wife did not have any gross income for the
year in issue. Therefore, their combined adjusted gross income
was $13,398. The 2002 standard deduction for individuals married
filing jointly was $7,850. In 2002, taxpayers eligible to file
under married filing jointly status are entitled to a $3,000
deduction for each exemption claimed, which in the present
circumstance would be two exemptions for petitioner and his wife
or $6,000 in exemption deductions. Therefore, as can be seen by
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Last modified: May 25, 2011