David Alphonse De Strooper - Page 3

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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.                        
               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             

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