Ella Louise Wooten - Page 2




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          151(c)1 for her children, William and Kenya Wooten; (2) whether             
          petitioner is entitled to head-of-household filing status under             
          section 2(a); and (3) whether petitioner is entitled to claim the           
          earned income credit under section 32(a).                                   
               Some of the facts were stipulated, and those facts, with the           
          annexed exhibits, are so found and are incorporated herein by               
          reference.  Petitioner's legal residence at the time the petition           
          was filed was Jackson, Mississippi.                                         
               Petitioner was previously married to Willie Earnest Wooten             
          (Mr. Wooten).  Two children were born of this marriage:  Kenya              
          Darene, born on December 20, 1982, and William Barnard, born on             
          April 1, 1984.  Petitioner and Mr. Wooten were divorced on June             
          21, 1991, pursuant to a Final Judgment of Divorce (divorce                  
          decree) issued by the Chancery Court of the First Judicial                  
          District of Hinds County, Mississippi (chancery court).  The                
          divorce decree awarded petitioner and Mr. Wooten joint custody of           
          the two children but did not designate a primary residence for              
          the two children.                                                           
               Mr. Wooten was awarded custody of the two children pursuant            
          to a Final Judgment Awarding Custody of Children, Visitation                
          Rights, Child Support and Property Settlement (custody decree)              
          issued by the chancery court on July 16, 1993.  The custody                 

               1    Unless otherwise indicated, section references are to             
          the Internal Revenue Code in effect for the years at issue.                 





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