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Respondent determined deficiencies in petitioner's Federal
income taxes for 1995 and 1996 in the amounts of $1,318 and
$1,743, respectively.
The issues for decision are: (1) Whether petitioner is
entitled to claim head of household filing status for the taxable
years in issue, and (2) whether petitioner is entitled to earned
income credits for the taxable years in issue.
Some of the facts have been stipulated and are so found.
The stipulations of fact and attached exhibits are incorporated
herein by this reference. Petitioner resided in Evans, Colorado,
on the date the petition was filed in this case.
Petitioner was married to Tristrim Robert Harkless on
January 13, 1984. She was still married to Mr. Harkless and
resided with him and their daughter, Brook Harkless, at their
home in Evans, Colorado, during her entire 1995 and 1996 taxable
years.
The first issue for decision is whether petitioner is
entitled to claim head of household filing status for the taxable
years in issue. Section 2(b)(1) provides that "an individual
shall be considered a head of a household if, and only if, such
individual is not married at the close of his taxable year".
Petitioner was married and resided with Mr. Harkless during her
entire 1995 and 1996 taxable years. They were not legally
separated under a decree of divorce or of separate maintenance at
any time. Therefore, she is not treated as not married under
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Last modified: May 25, 2011