- 3 -
trial, petitioner and Ms. Harris had reconciled and were living
together again as husband and wife.
During taxable year 2002, petitioner was employed by Dillon
Yarn Corporation and Burley Management. Dillon Yarn Corporation
issued to petitioner a Form W-2, Wage and Tax Statement, which
reflected wages earned of $23,678.72. The record does not
contain a Form W-2 issued by Burley Management. Although
petitioner did not pay child support to Ms. Harris during taxable
year 2002, he paid for health insurance for KH during taxable
year 2002.
Ms. Harris filed a Form 1040, U.S. Individual Income Tax
Return, for the 2002 taxable year. She did not claim KH as her
dependent on said return.
On or about February 2, 2003, petitioner electronically
filed his Form 1040 for the taxable year 2002. Petitioner filed
his 2002 Federal income tax return as a head of household and
claimed a dependency exemption deduction for KH. Petitioner also
claimed an earned income credit with KH as the qualifying child,
a child tax credit with KH as the qualifying child, and a Hope
Scholarship Credit pursuant to section 25A.3 Additionally,
petitioner reported wage income of $25,813 and an adjusted gross
income of $25,813.
3As previously noted, at trial petitioner conceded that he
was not entitled to the Hope Scholarship Credit pursuant to sec.
25A.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
Last modified: May 25, 2011