- 2 -
The issues for decision are: (1) Whether petitioner is
entitled to head of household filing status;1 (2) whether
petitioner is entitled to deductions for dependency exemptions;
and (3) whether petitioner is entitled to an earned income
credit.
Some of the facts have been stipulated and are so found.
The stipulation of facts and the attached exhibits are
incorporated herein by reference. Unless otherwise indicated,
all section references are to the Internal Revenue Code in effect
for the years at issue.
FINDINGS OF FACT
Petitioner resided in San Jose, California, at the time the
petition in this case was filed.
Petitioner, James E. Briggsdaniels, is also known as James
E. Briggs and James E. Daniels. Petitioner has never been
married. He has three sons by Charlene Riley: (1) James E.
Daniels, Jr., born May 17, 1979; (2) Jamar E. Daniels, born
December 30, 1980; and (3) Jeremy E. Daniels, born May 15, 1982.
James E. Daniels, Jr., was in juvenile custody in Santa
Clara County (County), California, from February 25 to May 21,
1995, from June 21 through September 24, 1995, and from March 23
through July 3, 1996. Jeremy E. Daniels was in juvenile custody
1Our resolution of the issue of petitioner's filing status
will determine the correct computation of his standard deduction
for the years at issue.
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