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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.
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