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issues for decision are whether Mrs. Buah is entitled to an
earned income credit, whether she qualifies as a head of
household, and whether she is entitled to a standard deduction
for the years in issue.
Background
Some of the facts have been stipulated and are so found.
The stipulations of facts and the attached exhibits, as well as
additional exhibits introduced at trial, are incorporated herein
by this reference.
Petitioners resided in Woodbridge, Virginia, when the
petitions were filed. Petitioners were married sometime before
2002 and remained married at the time of trial. They have two
children, DB and GB.3
During part or all of the years at issue, Mr. Buah worked
for Landmark Honda as a salesman and for National Delivery
Service as a newspaper deliveryman. Mrs. Buah worked as a
hairdresser. Petitioners purchased a house together in June
2003. On a loan application dated June 13, 2003, petitioners
indicated they had been living together for the past 3 years.
Although petitioners had previously filed joint Federal
income tax returns, they filed separate returns for 2002 and
2003. On his 2002 return, Mr. Buah claimed itemized deductions
3 Because it appears the children are minors, the Court uses
only their initials.
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