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effect for the years in issue, and all Rule references are to the
Tax Court Rules of Practice and Procedure.
Respondent determined a $4,575 deficiency in petitioner
Taquisa Devon Mackey and Arvin D. Mackey’s 2002 income tax and a
$3,447 deficiency in petitioner’s 2003 income tax. After
concessions,1 the issue for decision is whether petitioner is
entitled to claimed itemized deductions.
Background
Some of the facts have been stipulated and are so found.
The stipulation of facts and attached exhibits, as well as
additional exhibits introduced at trial, are incorporated herein
by this reference. Petitioner Taquisa Devon Mackey resided in
Winter Park, Florida, at the time the petition was filed.2
Petitioner was married to Arvin D. Mackey in 2002 and filed
a joint Federal income tax return for that year. For 2003
petitioner filed as head of household. During the years at issue
petitioner worked as a health care coordinator and an infection
control nurse. Petitioner claimed various itemized deductions
for 2002 and 2003 including medical expenses, taxes, home and
1 For 2002, respondent concedes that petitioner is entitled
to a deduction for interest expense in the amount of $11,329 and
a deduction for taxes in the amount of $893. For 2003,
respondent concedes that petitioner is entitled to a $600 child
tax credit and a $600 child care credit.
2 Although the notice of deficiency for 2002 was issued to
both Arvin D. and Taquisa Devon Mackey, only Ms. Mackey filed a
petition with this Court.
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Last modified: November 10, 2007