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petitioner's Federal income tax for the taxable year 1996 in the
amount of $2,816.
The issues for decision are:
1. Whether petitioner is entitled to dependency exemptions
for Tirone Heredia and Leslie Ortiz.
2. Whether petitioner qualifies for head-of-household
filing status.
3. Whether petitioner is entitled to an earned income tax
credit.
FINDINGS OF FACT
Some of the facts have been stipulated and are so found.
The stipulation of facts and the attached exhibits are
incorporated herein by this reference. At the time of filing the
petition, petitioner resided at Paterson, New Jersey.
During part of 1996, petitioner was employed as a restaurant
worker and received wages in the amount of $8,151. Petitioner
was also unemployed during part of 1996 and received unemployment
benefits totaling $2,160.
Petitioner was not married in 1996. In 1997, petitioner
married Brunilda Valerio. During the year in issue, petitioner
resided at an apartment at 84 Beech Street, Paterson, New Jersey.
The primary tenant of the apartment was Romula Cuevas, Brunilda
Valerio's sister. The lease required Ms. Cuevas to pay rent for
the apartment in the amount of $650 per month. Ms. Cuevas paid
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