- 5 -
As previously stated, the Duval County court granted
temporary custody of Kimberly and Michelle to petitioner in
September 1997. At that time, the children moved into
petitioner’s home in Keystone Heights, Florida, and resided with
their father throughout the balance of the year.
E. Petitioner’s 1997 Tax Return
On his income tax return, Form 1040, for 1997, petitioner
claimed head-of-household filing status. Petitioner also claimed
dependency exemptions for Kimberly and Michelle, and he
identified his daughters as qualifying children for purposes of
the earned income credit.
F. The Notice of Deficiency
Upon audit, respondent determined a deficiency in
petitioner’s income tax for 1997 in the amount of $2,673. In
determining the deficiency, respondent: (1) Adjusted petitioner’s
filing status from head of household to single; (2) disallowed
the dependency exemptions for Kimberly and Michelle; and (3)
disallowed the earned income credit.
3(...continued)
statement for Kimberly, discloses petitioner’s “business name and
address” as American Airlines, Dallas, TX. The statement is
dated May 14, 1997.
Page: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011