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The issues for decision for each year in issue are:
(1) Whether petitioner is entitled to claim dependency exemption
deductions for his three children; (2) whether petitioner
qualifies as a head of household; and (3) whether petitioner is
entitled to an earned income credit.
FINDINGS OF FACT
Some of the facts have been stipulated and are so found.
Petitioner was not married during, or as of the close of, either
year in issue. He filed timely Federal income tax returns for
those years. At the time the petition was filed, petitioner
resided in North Charleston, South Carolina.
Petitioner and Delores Hamilton are the natural parents of
Oscar Hughes III, born November 15, 1985; Nestoshae Delores
Hughes, born November 20, 1986; and Antonio Hughes, born May 28,
1989 (the children). Petitioner and Ms. Hamilton lived together
from 1980 until 1988 or 1989; they have never been married to
each other.
On May 6, 1994, in response to a Motion for Temporary Relief
filed on her behalf in the appropriate local court, Ms. Hamilton
was awarded legal custody of the children, and petitioner was
ordered to pay child support in the amount of $397 per month,
which he did throughout the years in issue. Petitioner was also
directed to “provide health and dental insurance coverage through
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