- 2 -
Respondent determined a deficiency in petitioner’s Federal
income tax of $2,929 for tax year 1996. The issues for decision
are: (1) Whether petitioner qualifies for head-of-household
filing status; and (2) whether petitioner is entitled to the
earned income credit under section 32.
Background
Some of the facts have been stipulated, and they are so
found. The stipulation of facts and the attached exhibits are
incorporated herein by this reference. At the time of filing her
petition, petitioner resided in Odessa, Florida.
Petitioner’s first husband, Terry Sherouse, died in a
boating accident in September 1991. In November 1991, petitioner
began dating a neighbor, Kevin Allen (Mr. Allen). Mr. Allen’s
house was foreclosed upon and he moved in with petitioner.
During the 1996 tax year, petitioner and Mr. Allen resided
together at petitioner’s home for the entire year.1 Petitioner
and Mr. Allen were married in September 1997.
Petitioner has three children: James Dewey, born in 1984;
Joseph Sherouse, born in 1989; and Jonathan Sherouse, born in
1 The parties entered into a stipulation pursuant to Rule
91, in which petitioner stipulated that she resided with Mr.
Allen during 1996 for the entire year. At trial, Mr. Allen
testified that he moved in with petitioner at some time in 1996.
There is other evidence including canceled checks from a joint
checking account of petitioner and Mr. Allen that demonstrates
that they lived together for the entire year. Based on the
record, there is no basis to find facts different from those
stipulated by the parties.
Page: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011