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petitioner is entitled to the earned income credit.
Some of the facts in this case have been stipulated and are
so found. The stipulation of facts and the attached exhibits are
incorporated herein by this reference. At the time the petition
was filed, petitioner lived in Baltimore, Maryland.
During 1997 petitioner and his then wife, Tona L. Jeter (Ms.
Jeter), were separated and no longer living together. They have
two children from their marriage: a son, Jerome A. Jeter, born
May 23, 1982, and a daughter, Jamie N. Jeter, born November 8,
1988 (collectively the children). At all times relevant to this
case, the children were minors. Ms. Jeter filed for child
support in early 1997 and was subsequently divorced in 1998.
During the period of separation, including the year in
issue, petitioner resided at 3704 Wilder Avenue, Baltimore,
Maryland (family home), which was the family home prior to
separation. Ms. Jeter resided in an apartment “in the same
neighborhood”, but the actual distance from the family home is
unknown. The children attended school in the area of the family
home. During the school year, Ms. Jeter took the children to
petitioner’s home in the early morning. Petitioner drove the
children to school, and the children returned to the family home
every day after the completion of the school day. Ms. Jeter
typically picked up the children around 6 or 7 p.m. after she
finished work. Ms. Jeter was employed as an office manager for
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