- 2 -
petitioner’s Federal income taxes for the years 1997 and 1998,
respectively. This Court must decide: (1) Whether petitioner is
entitled to dependency exemption deductions for his two children
for 1997 and to a dependency exemption deduction for his son
during 1998; (2) whether petitioner is entitled to file as head
of household instead of single for both years; (3) whether
petitioner is entitled to the child and dependent care credits
for his two children in 1997 and for his son in 1998; and (4)
whether petitioner is entitled to the earned income credits for
both years.
Petitioner resided in Tarboro, North Carolina, at the time
he filed his petition.
During 1997 and 1998, Anthony L. Poole (petitioner) was
employed as a warehouse worker. He reported wages of $16,602 and
$14,401, respectively.
Petitioner has two children, Anthony Devon Lyons (Anthony)
and Shenika Rene Lyons (Shenika), with Gloria Jones (formerly
Lyons). Petitioner also has two other children, Shajida and
Quasidisha, apparently by another woman, and no further mention
shall be made of them herein except to note that petitioner
provided health insurance for all his children. Anthony was born
on January 30, 1988, and Shenika was born on January 8, 1989.
Petitioner was not married during either year in issue.
Petitioner and Ms. Jones have never been married to each other.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011