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Some of the facts have been stipulated and are so found.
The stipulation of facts and the exhibits received into evidence
are incorporated herein by reference. Petitioner resided in
Little Rock, Arkansas, at the time he filed his petition.
Background
Petitioner and his wife, Longina Newsom, were legally
married throughout taxable year 1997 and remained married at the
time of trial. Longina Newsom is the mother of three daughters,
Garanece Shaw, Krissa Williams, and Shanika West. Petitioner is
not the biological father of any of Longina Newsom's children,
all of whom were born before her marriage to petitioner.
Petitioner and Longina Newsom filed separate returns for taxable
year 1997 and each claimed single filing status with one
exemption for himself or herself and one dependency exemption.
Petitioner claimed Krissa Williams as his dependent, and Longina
Newsom claimed Garanece Shaw as her dependant.
In the notice of deficiency respondent determined that
petitioner's proper filing status was married filing separately
and did not make an adjustment with respect to petitioner's
dependency exemption for Krissa Williams. Respondent disallowed
petitioner's claims for head of household filing status and
earned income credit.
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Last modified: May 25, 2011