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decree further awarded Mr. Wooten exclusive use and possession of
the family home and designated that home as the primary residence
of the children. The custody decree awarded petitioner
visitation rights and ordered petitioner to pay child support
equal to 20 percent of her adjusted gross income but not less
than $50 per month per child.
During the years at issue, Mr. Wooten made the mortgage
payments on the family home, and the two children lived with him
in that home. Mr. Wooten was employed during this period and
provided for the needs of the children. Neither Mr. Wooten nor
the two children were receiving any public assistance during the
years at issue.
On her Federal income tax returns for 1995, 1996, and 1997,
petitioner claimed dependency exemption deductions for Kenya and
William. For all 3 years, petitioner claimed head-of-household
filing status under section 2(a) and the earned income credit
under section 32(a). In a notice of deficiency for the 3 years
at issue, respondent disallowed the dependency exemption
deductions for Kenya and William and determined petitioner’s
filing status to be single. Respondent also disallowed the
earned income credit for 1995 and 1996 and adjusted petitioner's
claimed earned income credit for 1997. See infra note 2.
Respondent disallowed the dependency exemption deductions
claimed by petitioner for William and Kenya Wooten because Mr.
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