Rodger L. Smith - Page 2

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               The issues for decision are:  (1) Whether petitioner is                
          entitled to a dependency exemption deduction; (2) whether                   
          petitioner may file as head of household; and (3) whether                   
          petitioner is entitled to the earned income credit.2                        
               Some of the facts have been stipulated and are so found.               
          The stipulation of facts and attached exhibits are incorporated             
          herein by this reference.  At the time the petition was filed,              
          petitioner resided in Columbus, Georgia.                                    
               Petitioner is not married.  In 1992, he was a member of the            
          United States Army and resided in the barracks in Washington,               
          D.C.  Petitioner's mother, Alzater Wiggins, lived in Columbus,              
          Georgia, along with petitioner's 17-year old sister, Sonya                  
          Tolbert and her son, Pierre Tolbert.  The house in which they               
          resided was titled in Alzater Wiggins' name.                                
               Ms. Wiggins received approximately $400 in Social Security             
          benefits each month as her sole source of income.  Petitioner               
          made monthly mortgage payments on Ms. Wiggins' house and sent her           
          $100 a month.  Ms. Wiggins paid the household utility bills out             
          of her $400 benefit, and when necessary petitioner sent her                 
          additional funds to cover monthly expenses above $400.                      

               2The amount of petitioner's standard deduction will be                 
          determined by our resolution of the issue of his filing status.             

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