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Revenue Code in effect for the year in issue, and all Rule
references are to the Tax Court Rules of Practice and Procedure.
Respondent determined a deficiency in petitioner’s Federal
income tax of $4,537 for the 2000 tax year. The issues for
decision are: (1) Whether petitioner is entitled to dependency
exemption deductions; (2) whether petitioner is entitled to head-
of-household filing status; and (3) whether petitioner is
entitled to an earned income credit.
Petitioner resided in Dale City, Virginia (Dale City), at
the time he filed the petition. Some of the facts have been
stipulated and are so found.
Background
Petitioner and his former wife, Catrina Jackson (Ms.
Jackson), have two children together: Joshua Gingrich (Joshua)1,
born in 1989, and Joseph Gingrich (Joseph), born in 1992.
Petitioner and Ms. Jackson were divorced in 1994. Pursuant to
the divorce decree,2 petitioner and Ms. Jackson had joint custody
of Joshua and Joseph. The children lived in petitioner’s home in
Dale City and occasionally stayed with their mother at her home
in Alexandria, Virginia, (Alexandria) on weekends.
1 The 2000 return reflects Joshua’s last name as Jackson,
but the record otherwise reflects his last name as Gingrich.
2 The divorce decree was not made a part of the record.
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