Anthony L. Poole - Page 4




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          During the years in issue, petitioner and Ms. Jones lived in                
          separate residences.  Petitioner paid Ms. Jones total child                 
          support payments of $1,153.26 and $832.71 during 1997 and 1998,             
          respectively.                                                               
               Petitioner resided with his mother, Ernestine Poole, in her            
          trailer home during 1997 and 1998.  During the years in issue,              
          Ms. Poole received disability payments from the Social Security             
          Administration.  Petitioner gave his mother approximately $40 per           
          week for groceries, $80 per month for lot rent at the trailer               
          park, and paid part of the utilities. Petitioner received wages             
          of approximately $250 per week after deducting his child support            
          payments.  Petitioner’s sister and her two children also lived              
          with Ms. Poole during 1997 and 1998.  Petitioner’s children                 
          stayed with petitioner in the trailer home during part of each              
          year.                                                                       
               On his 1997 Federal income tax return, petitioner claimed              
          Anthony and Shenika as dependents.  On the Form 1040A, U.S.                 
          Individual Income Tax Return, for 1997, petitioner stated that              
          each child lived in his home for 12 months.  He claimed Anthony             
          as a dependent on his 1998 tax return.  Petitioner filed as head            
          of household for both tax years.  For 1997, he also claimed both            
          children for purposes of the child and dependent care credit and            
          the earned income credit, and stated on the Schedule EIC, Earned            
          Income Credit, that both children lived with him for 12 months.             






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