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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.
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