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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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