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Respondent determined a deficiency in petitioner’s Federal
income tax for the taxable year 1998 in the amount of $2,761.
The issues for decision are as follows:
(1) Whether petitioner is entitled to the child care credit
as claimed on her income tax return. We hold that she is not.
(2) Whether petitioner is entitled to the earned income
credit as claimed on her income tax return. We hold that she is
not.
(3) Whether petitioner’s filing status is head-of-household
as claimed on her income tax return. As explained below, we do
not decide this issue because it has no tax effect.
Background
Some of the facts have been stipulated, and they are so
found. Petitioner resided in Jacksonville, Florida, at the time
that her petition was filed with the Court.
In June 1985, petitioner married Randal Pilgram (Mr.
Pilgram). Petitioner and Mr. Pilgram remained married as of the
date of trial of this case.
Petitioner and Mr. Pilgram have one child, a son named
Randal II (Randy), who was born in January 1989.
At the time when petitioner and Mr. Pilgram were married,
Mr. Pilgram was a member of the Armed Forces on active duty with
the U.S. Navy. Mr. Pilgram remained on active duty until his
retirement from the U.S. Navy in January 2000.
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