- 2 -
section 151(a) and an earned income credit (EIC) pursuant to
section 32(a).1
FINDINGS OF FACT
The parties have stipulated some facts, which we incorporate
herein by this reference. When she petitioned the Court,
petitioner resided in San Antonio, Texas.
Throughout 2001, petitioner was married to John R. Toney Sr.
(Mr. Toney). The Toneys have four children.
For part of 2001, petitioner was unemployed. She and her
children lived with her mother. Petitioner’s mother and an
unrelated person provided some support to petitioner’s children.
Petitioner admits that during 2001 she did not provide over half
the support for her children and that Mr. Toney provided no
support for the children.
Petitioner filed her 2001 Federal income tax return as head
of household. On the return, she claimed her four children as
dependents and claimed an EIC.
By notice of deficiency, respondent determined that
petitioner was not entitled to claim her children as dependents;
that she was not entitled to claim the EIC; and that her proper
filing status was single. By amended answer, respondent asserted
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the year in issue, and
all Rule references are to the Tax Court Rules of Practice and
Procedure.
Page: Previous 1 2 3 4 Next
Last modified: May 25, 2011