- 2 - Respondent determined a deficiency in petitioner’s Federal income tax for the taxable year 1997 in the amount of $2,673. The issues for decision are as follows: (1) Whether petitioner is entitled to dependency exemptions for his two daughters. We hold that he is not. (2) Whether petitioner is entitled to head-of-household filing status. We hold that he is not. (3) Whether petitioner is entitled to an earned income credit. We hold that he is not. Background2 Some of the facts have been stipulated, and they are so found. Petitioner resided in Keystone Heights, Florida, at the time that his petition was filed with the Court. A. Petitioner’s Marriage and Divorce In June 1993, petitioner and Lee Ellen Phillips (Ms. Phillips) were married in Duval County, Florida. Three years later, in June 1996, the couple separated. Later that month, petitioner commenced divorce proceedings. On December 22, 1997, the circuit court for Duval County, Florida (the Duval County court) entered a Final Judgment of Dissolution of Marriage (the divorce decree). 2 At trial, we deferred ruling on certain evidentiary objections (relating principally to relevancy) that respondent reserved in the stipulation of facts. We now overrule those objections.Page: Previous 1 2 3 4 5 6 7 8 9 10 Next
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