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Respondent determined a deficiency in petitioner’s 1997
Federal income tax in the amount of $1,188. The issues for
decision are (1) whether petitioner is entitled to a dependency
exemption deduction for his son, and (2) whether petitioner is
entitled to head-of-household filing status.
Some of the facts have been stipulated, and they are so
found. The stipulation of facts and attached exhibits are
incorporated herein by this reference. At the time of filing the
petition, petitioner resided in Clearwater, Florida.
Background
Petitioner was married to Aimee C. De Strooper (Mrs. De
Strooper) in 1989. Petitioner and Mrs. De Strooper had one
child, Aaron D. De Strooper (Aaron), who was born June 15, 1990.
In the fall of 1993, petitioner and Mrs. De Strooper executed a
marital settlement agreement (the agreement) which was filed with
the Circuit Court of the Sixth Judicial Circuit for Pinellas
County. The agreement recognized that petitioner and Mrs. De
Strooper were living apart and desired to settle their respective
property rights and all matters relating to child custody,
visitation, and support for their child.
The agreement provided that petitioner and Mrs. De Strooper
would share responsibility in decisions relating to the health
and welfare of their son Aaron. The agreement also provided as
follows:
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