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dependents; (2) whether petitioner is entitled to head of
household filing status; and (3) whether petitioner is entitled
to claim his sons as qualifying children for the earned income
credit (EIC).
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. Petitioner resided in New
Orleans, Louisiana, when the petition in this case was filed.
On his 1995 and 1996 Federal income tax returns, petitioner
claimed dependency exemptions for his sons, head of household
filing status (listing his sons as qualifying persons), and an
EIC (listing his sons as qualifying children). Petitioner
reported adjusted gross income (AGI) in the amounts of $12,214
and $6,995 on his 1995 and 1996 Federal income tax returns,
respectively.
Petitioner has never been married. During the years in
issue he did not reside with his sons' mother, Twyanna Baker (Ms.
Baker). Petitioner claims that for the years in issue he and Ms.
Baker shared custody and financial responsibility for his sons
and that his sons resided with him for part of the year and with
Ms. Baker for part of the year.
1. Personal Exemptions
Petitioner claimed dependency exemptions for his sons on his
1995 and 1996 Federal income tax returns. Respondent has
determined that petitioner is not entitled to dependency
exemptions for his sons because petitioner has not substantiated
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