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Respondent determined deficiencies of $2,210 and $2,271 in
petitioner's Federal income taxes for the years 1997 and 1998,
respectively. This Court must decide whether petitioner was
entitled to file as head-of-household in 1997 and 1998, and
whether petitioner was entitled to earned income credits with
respect to his daughter, Maddison Rabold, in 1997 and 1998.
Some of the facts in this case have been stipulated and are
so found. Petitioner resided in Duluth, Minnesota, at the time
he filed his petition.
Petitioner has two children, Maddison Rabold (Maddison),
born September 6, 1994, and Alaisa Mae Rabold, born June 4, 1992.
The children's mother is Kristina L. Strom (Kristina).
Petitioner and Kristina divorced on March 18, 1997. Physical
custody of the children was awarded to Kristina. Petitioner was
awarded the right of reasonable and liberal visitation. Kristina
was also awarded possession of the homestead at 7 North 56th
Avenue West (56th Avenue home).
During 1997 and 1998, Kristina resided at the 56th Avenue
home. The children's address was the 56th Avenue home.
Petitioner resided with roommates in various apartments in Duluth
during 1997 and 1998.
Petitioner's divorce decree provides that petitioner is
entitled to claim Maddison as a dependent for State and Federal
income tax purposes. Petitioner construed this to mean that he
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