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During the years in issue, petitioner and Ms. Jones lived in
separate residences. Petitioner paid Ms. Jones total child
support payments of $1,153.26 and $832.71 during 1997 and 1998,
respectively.
Petitioner resided with his mother, Ernestine Poole, in her
trailer home during 1997 and 1998. During the years in issue,
Ms. Poole received disability payments from the Social Security
Administration. Petitioner gave his mother approximately $40 per
week for groceries, $80 per month for lot rent at the trailer
park, and paid part of the utilities. Petitioner received wages
of approximately $250 per week after deducting his child support
payments. Petitioner’s sister and her two children also lived
with Ms. Poole during 1997 and 1998. Petitioner’s children
stayed with petitioner in the trailer home during part of each
year.
On his 1997 Federal income tax return, petitioner claimed
Anthony and Shenika as dependents. On the Form 1040A, U.S.
Individual Income Tax Return, for 1997, petitioner stated that
each child lived in his home for 12 months. He claimed Anthony
as a dependent on his 1998 tax return. Petitioner filed as head
of household for both tax years. For 1997, he also claimed both
children for purposes of the child and dependent care credit and
the earned income credit, and stated on the Schedule EIC, Earned
Income Credit, that both children lived with him for 12 months.
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Last modified: May 25, 2011