- 4 -
Indiana and California (estimated at $400 per round trip), sent
her money throughout the school year, and bought her clothing.
Petitioner was not required to pay rent to her parents for RW’s
living arrangements, but she did send money to her parents on
occasion.
In April 2002, petitioner completed a financial aid form for
RW’s tuition. On the form, petitioner indicated that she was
RW’s noncustodial parent and that RW’s father claimed RW as a
dependent for tax year 2002. Petitioner listed Mr. Wilson as the
person allowed to claim the dependency exemption deduction
because the IRS had advised her in past years that Mr. Wilson had
claimed RW and she assumed that Mr. Wilson would continue to
claim RW as a dependent. Petitioner identified herself as the
noncustodial parent because she lived in California and RW’s
school was in Indiana.
Petitioner timely filed a Form 1040, U.S. Individual Income
Tax Return, for the taxable year 2002, as a head of household and
claimed an earned income credit. As previously indicated,
petitioner did not claim RW as a dependent; however, Mr. Wilson
did claim RW as a dependent on his 2002 return.3
3 During the trial petitioner appeared to question whether
in fact she might be entitled to the dependency exemption for RW.
It is not entirely clear whether petitioner intended to place the
dependency exemption in issue. Assuming that it was in issue, we
would conclude, on the basis of this record, that petitioner was
not entitled to a dependency exemption deduction for RW. The
(continued...)
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011