James Edward Briggsdaniels - Page 2




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          and (3) whether petitioner is entitled to an earned income                  
          credit.  We hold for respondent on all issues.                              
          Background                                                                  
               Some of the facts have been stipulated and are so found.               
          The stipulation of facts and the attached exhibits are                      
          incorporated herein by this reference.                                      
               Petitioner resided in San Jose, California, at the time the            
          petition was filed.                                                         
               Petitioner has three sons:  James, Jr., born May 17, 1979;             
          Jamar, born December 30, 1980; and Jeremy, born May 15, 1982.               
               On July 16, 1996, a complaint against petitioner was filed             
          in the Superior Court of California in the case of County of                
          Santa Clara v. Daniels, No. DAO51877.  The suit was instituted by           
          Santa Clara County to establish that petitioner is the father of            
          James, Jr., Jamar, and Jeremy, and to collect reimbursement of              
          child support payments by the County to the children’s                      
          caretakers.  On May 18, 1999, judgment was entered in favor of              
          the County, to the effect that petitioner’s fatherhood was                  
          established, and that he was liable for child support of $25,847            
          for the period July 1993 through March 1999.                                
               Jeremy was under a court ordered out-of-home placement for             
          the following periods:  August 29, 1996 to August 4, 1997, and              
          February 3, 1998 to August 25, 1998.  During portions of 1997 and           
          1998, Jeremy was in the custody of the Santa Clara County                   






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