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Respondent determined deficiencies in petitioner's Federal
income taxes for the taxable years 1996 and 1997 in the amounts
of $2,375 and $2,754, respectively.
The issues for decision are as follows:
(1) Whether petitioner is entitled to a dependency exemption
for Apollonia Shaia Johnson. We hold that he is.
(2) Whether petitioner is entitled to head-of-household
filing status. We hold that he is.
(3) Whether petitioner is entitled to the earned income
credit in the amounts claimed by petitioner. We hold that he is.
FINDINGS OF FACT
Some of the facts have been stipulated, and they are so
found. Petitioner resided in Cleveland Heights, Ohio, at the
time that his petition was filed with the Court.
Petitioner was not married during the years in issue. He is
the father of Apollonia Shaia Johnson (Apollonia). Apollonia was
born in October 1987. Petitioner and Apollonia's mother,
Jacqueline Johnson (Jacqueline), have never been married to each
other. Petitioner and Jacqueline lived together from sometime
before Apollonia's birth in 1987 to 1990. In 1990, Jacqueline
moved to California taking Apollonia with her. However, sometime
in 1991, Jacqueline sent Apollonia to live with petitioner.
Apollonia has been living with petitioner since that time.
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