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insurance. During 2003, Ms. Orr, KO, and NW received the
following financial benefits: (1) Food stamps for Ms. Orr and
her children; (2) a settlement from Social Security of
approximately $6,000 “after they took out for the lawyers” for a
disability suffered by Ms. Orr; and (3) $152 per month in Social
Security benefits as a result of NW’s father being deceased. As
a result of these benefits, NW received a Form SSA-1099, Social
Security Benefit Statement, for taxable year 2003 which reported
benefits received of $1,824.
In 2003, KO, who was 17 years old and a high school senior,
was employed by Shell-Mark Enterprises and Marshalls of
Massachusetts, Inc. Shell-Mark issued to KO a Form W-2, Wage and
Tax Statement, which reflected wages earned of $5,173 for taxable
year 2003. Marshalls of Massachusetts, Inc., issued to KO a Form
W-2 which reflected wages earned of $678 for taxable year 2003.
During taxable year 2003, petitioner was employed as a
roofer by Roofing Professionals, Inc. (Roofing) and Low Country
Roofing, Inc. (Low Country). Roofing and Low Country each issued
to petitioner a Form W-2 which reflected wages earned during
taxable year 2003 of $9,636 and $9,210, respectively.
Petitioner timely filed his Form 1040, U.S. Individual
Income Tax Return, for taxable year 2003 as a head of household
and claimed dependency exemption deductions for KO and NW.
Petitioner also claimed an earned income credit with KO and NW as
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Last modified: May 25, 2011