- 2 -
The decision to be entered is not reviewable by any other court,
and this opinion should not be cited as authority.
Respondent determined a deficiency of $1,878 in petitioner’s
Federal income tax for 1997.
The issues for decision are: (1) Whether petitioner is
entitled to a dependency exemption deduction; (2) whether
petitioner is entitled to head of household filing status;1 and
(3) whether petitioner is entitled to an earned income credit.
Some of the facts have been stipulated and are so found.
The stipulation of facts and the attached exhibits are
incorporated herein by reference. At the time the petition was
filed, petitioner resided in Akron, Ohio.
Petitioner has two children, Deont� Carter and Nathaniel
Carter, Jr. (Junior). Junior was born in 1981, and Deont� was
born in April 1997. Petitioner was divorced from Junior's
mother, Charlene Clay, in 1986. Ms. Clay was awarded custody of
Junior when they were divorced. Petitioner and Deont�’s mother,
Angela Pearson, were not married. During 1997 Ms. Pearson
resided at 2551 Shoreline Drive, Akron, Ohio. In 1997, Deont�
spent an unspecified amount of time with both petitioner and Ms.
Pearson. Petitioner took care of Deont� when Ms. Pearson was at
work.
1 Our resolution of the issue of petitioner's filing status
will determine the correct computation of his standard deduction
for the year at issue.
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