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(5) whether petitioner may use head of household filing
status for 1998 and 1999.3
FINDINGS OF FACT
Some of the facts have been stipulated and are so found.
The stipulation of facts is incorporated herein by this
reference. Petitioner resided in Puyallup, Washington, when his
petition in this case was filed.
Petitioner’s 1998, 1999, and 2000 Tax Returns
Petitioner filed Form 1040, U.S. Individual Income Tax
Return, for 1998, 1999, and 2000. Using head of household filing
status, petitioner reported the following:
Adjusted gross
Year income Tax liability
1998 $46,829 $664
1999 147,929 1,628
2000 34,536 -0-
1Petitioner’s 1999 reported adjusted gross income consisted
of wages of $34,910, pension and annuity income of $1,539, and
unemployment compensation of $11,480.
Petitioner also claimed dependency exemptions for three of his
children, Shenara, Keturah, and Adara Castleton, on each return
3Petitioner did not contest issues 3, 4, and 5 in his
petition. However, petitioner testified at trial that he did not
receive any unreported income, that he was entitled to child tax
credits of $1,200 and $1,500 for 1998 and 1999, and that he was
entitled to head of household filing status. Petitioner also
argued on brief that he did not receive any unreported income.
Respondent addressed these issues in his pretrial memorandum and
did not object to their review by the Court. We shall treat
these issues as tried by consent. See Rule 41(b); Shea v.
Commissioner, 112 T.C. 183, 190-191 & n.11 (1999).
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