Donnell Floyd - Page 3

                                        - 2 -                                         

               Respondent determined a deficiency of $2,927 in petitioner’s           
          Federal income tax for 1998.                                                
               The issues for decision are: (1) Whether petitioner is                 
          entitled to a dependency exemption deduction under section 151              
          for one of his twin children; (2) whether petitioner is entitled            
          to head-of-household filing status under section 2(b); and (3)              
          whether petitioner is entitled to the earned income credit under            
          section 32(a).                                                              
               Some of the facts were stipulated.  Those facts, with the              
          exhibits annexed thereto, are so found and are made part hereof.            
          Petitioner’s legal residence at the time the petition was filed             
          was Ontario, California.                                                    
               Petitioner and Lavonda C. Floyd (Ms. Floyd) were married on            
          December 10, 1989.  Two children, twins, were born during the               
          marriage: Dawnielle C. Floyd (Dawnielle) and Donnell R. Floyd, II           
          (Donnell II), on January 12, 1992.  Petitioner and Ms. Floyd                
          separated on August 1, 1995.  A petition for dissolution of                 
          marriage was filed on November 20, 1997, in the Superior Court of           
          California, County of San Bernardino.                                       
               A judgment of dissolution was entered on February 8, 1999.             
          In that judgment, petitioner and Ms. Floyd were awarded joint               
          legal custody of the twins.  Petitioner was awarded physical                
          custody on the first and third Sunday through Wednesday and the             
          second and fourth Monday through Wednesday of each month.                   

Page:  Previous  1  2  3  4  5  6  7  8  9  10  Next

Last modified: May 25, 2011