- 2 - Respondent determined a deficiency of $2,193 in petitioner’s 1997 Federal income tax. The issues for decision are: (1) Whether petitioner qualifies as a head of household, and (2) whether petitioner is entitled to an earned income tax credit. The resolution of both issues depends upon petitioner’s marital status, for certain purposes, as of the close of 1997. Background Some of the facts have been stipulated and are so found. At the time the petition was filed, petitioner resided in Jeffersonville, Indiana. Petitioner and Sheila Eggleston (petitioner’s spouse) were married in 1978 and remained married as of the date of trial. They are the parents of three children, one of whom died before the year in issue. In 1992, petitioner and his spouse purchased a house in Louisville, Kentucky, that was used as the family residence (the Louisville residence). Starting sometime in 1992, and from time to time thereafter, petitioner and his spouse separated due to marital difficulties. Typically, one or the other moved from the Louisville residence and resided elsewhere. Periodic separations were followed by reconciliations when they resumed living together at the Louisville residence. At times, petitioner and his spouse resided together solely for financial reasons.Page: Previous 1 2 3 4 5 6 7 8 Next
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