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Revenue Code in effect for the year in issue, and all Rule
references are to the Tax Court Rules of Practice and Procedure.
Respondent determined a deficiency in petitioner’s Federal
income tax of $2,307 for tax year 1998. The issues for decision
are: (1) Whether petitioner is entitled to a dependency exemption
deduction for her son; (2) whether petitioner qualifies for head-
of-household filing status; and (3) whether petitioner is
entitled to the earned income credit under section 32.
Background
Some of the facts have been stipulated, and they are so
found. The stipulation of facts and the attached exhibits are
incorporated herein by this reference. At the time of filing her
petition, petitioner resided in Orlando, Florida.
During 1998, petitioner had four minor children. The second
oldest child, Simeon Gemaele Thomas, Jr. (Simeon), was born in
1993. During the first part of 1998, petitioner and her children
lived in an apartment, and petitioner worked as a telemarketer.
In either April or May 1998, petitioner lost her job when the
account she worked on ended.
In July 1998, petitioner and her three youngest children
moved to Miami, Florida, where they lived with Johnny Fortune
(Mr. Fortune). Mr. Fortune is the father of the two youngest
children. The eldest child, Dequane, lived with petitioner’s
mother in Orlando, Florida, while petitioner lived with Mr.
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