John Joe Wilson - Page 3

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          all Rule references are to the Tax Court Rules of Practice and              
          Procedure.                                                                  
               Respondent determined a deficiency in Federal income tax of            
          $4,475 and a section 6651(a)(1) addition to tax of $93.40 for               
          petitioner’s 2003 taxable year.  The issues we must decide are:             
               1.   Whether petitioner is entitled to two dependency                  
          exemptions for taxable year 2003 pursuant to section 151(c);                
               2.   whether petitioner may file as head of household for              
          taxable year 2003;                                                          
               3.   whether petitioner is entitled to an earned income                
          credit for taxable year 2003 pursuant to section 32; and                    
               4.   whether petitioner is liable for an addition to tax               
          pursuant to section 6651(a)(1) for failure to timely file his               
          2003 tax return.                                                            
                                     Background                                       
               Some of the facts and certain exhibits have been stipulated.           
          The parties’ stipulations of fact are incorporated in this                  
          opinion by reference and are found as facts in the instant case.            
          At the time of filing the petition in the instant case,                     
          petitioner resided in Jacksonville, Florida.                                
               In this opinion, our references to H.C. are to the                     
          biological daughter of petitioner and Scherrlyn Denise Campbell             
          (Ms. Campbell).  Our references to D.C. are to another child of             
          Ms. Campbell, who is neither the biological nor adopted son of              






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