Dwayne Lee Rabold - Page 3

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               Respondent determined deficiencies of $2,210 and $2,271 in             
          petitioner's Federal income taxes for the years 1997 and 1998,              
          respectively.  This Court must decide whether petitioner was                
          entitled to file as head-of-household in 1997 and 1998, and                 
          whether petitioner was entitled to earned income credits with               
          respect to his daughter, Maddison Rabold, in 1997 and 1998.                 
               Some of the facts in this case have been stipulated and are            
          so found.  Petitioner resided in Duluth, Minnesota, at the time             
          he filed his petition.                                                      
               Petitioner has two children, Maddison Rabold (Maddison),               
          born September 6, 1994, and Alaisa Mae Rabold, born June 4, 1992.           
          The children's mother is Kristina L. Strom (Kristina).                      
          Petitioner and Kristina divorced on March 18, 1997.  Physical               
          custody of the children was awarded to Kristina.  Petitioner was            
          awarded the right of reasonable and liberal visitation.  Kristina           
          was also awarded possession of the homestead at 7 North 56th                
          Avenue West (56th Avenue home).                                             
               During 1997 and 1998, Kristina resided at the 56th Avenue              
          home.  The children's address was the 56th Avenue home.                     
          Petitioner resided with roommates in various apartments in Duluth           
          during 1997 and 1998.                                                       
               Petitioner's divorce decree provides that petitioner is                
          entitled to claim Maddison as a dependent for State and Federal             
          income tax purposes.  Petitioner construed this to mean that he             

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