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Respondent determined deficiencies in petitioner’s Federal
income taxes of $3,415 and $3,842 for the taxable years 1995 and
1996.
The issues for decision are: (1) Whether petitioner is
entitled to dependency exemption deductions for Dustin Faulkner
in 1995, for Kristion Faulkner in 1995 and 1996, and for Brittany
Faulkner in 1996; (2) whether petitioner is entitled to head of
household filing status in 1995 and 1996; and (3) whether
petitioner is entitled to earned income credits as an individual
with qualifying children in 1995 and 1996.
Some of the facts have been stipulated and are so found.
The stipulations of fact and the attached exhibits are
incorporated herein by this reference. Petitioner resided in
Harvey, Louisiana, on the date the petition was filed in this
case.
Petitioner began living with his girlfriend, Mendy Faulkner,
and Mendy’s two children, Dustin and Kristion Faulkner, when
petitioner was 17 years old in 1994. Brittany Faulkner, daughter
of petitioner and Mendy, joined the household when she was born
in September 1996. The family moved into an apartment with
petitioner’s mother, Josephine Mayeux, who also lived with
petitioner during both 1995 and 1996. Petitioner and Mendy were
married on August 20, 1998.
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