- 2 -
Government’s notice of deficiency. The notice of deficiency said
she owed $1,924 in additional taxes for 1999 because she claimed
a dependency exemption for her daughter Stephanie to which she
was not entitled. The Government also said that Ms. Anderson
owed even more than $1,924 because she should have filed under
the category “married filing separately” rather than as “head of
household” or “single.”
Ms. Anderson was the only witness at the trial, and the
Court found her to be sincere and truthful in testifying about
the facts in this case. Using her testimony and the documents
that she had as evidence, the Court finds that:
She married Steven Wentland in Council Bluffs, Iowa, on
December 28, 1985. They have two children, Stephanie and Steven.
Ms. Anderson and Mr. Wentland were still married all through
1999, though they had separated in July 1998. Both filed for
divorce earlier that year. The couple did not negotiate a
written separation agreement. Mr. Wentland was awarded temporary
custody of the children, which continued throughout 1999. During
1999, Ms. Anderson lived at a number of different addresses,
including Eagle, Nebraska, where she had her own place; with
friends in Lincoln; and in her own place, again, in another house
in Lincoln. During the latter half of 1999, she tried to
reconcile with her husband and moved to a trailer on the property
of her mother-in-law’s house. During 1999, Ms. Anderson paid all
Page: Previous 1 2 3 4 5 6 Next
Last modified: May 25, 2011