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Respondent determined deficiencies in petitioner’s Federal
income taxes for 1997 and 1998 in the amounts of $4,326 and
$2,694, respectively. The issues for decision are: (1) Whether
petitioner is entitled to dependency exemption deductions; (2)
whether petitioner is entitled to head of household status; and
(3) whether petitioner is entitled to earned income credits for
the years at issue.
Some of the facts in this case have been stipulated and are
so found. The stipulation of facts and the attached exhibits are
incorporated herein by this reference. At the time the petition
was filed, petitioner lived in Seaford, Delaware.
Petitioner was married to Karen S. Brittingham (Ms.
Brittingham) in 1976. Petitioner and Ms. Brittingham had four
children from their marriage: Ryan Scott McGee (Ryan), born July
28, 1979; Natalie Lauren McGee (Natalie), born January 1, 1983;
Adam Tyler McGee (Adam), born July 11, 1987; and Jordan Kyle
McGee (Jordan), born July 31, 1990 (collectively the children).
In 1989 or 1990, petitioner and Ms. Brittingham had a four-
bedroom house built for the family (family home). The family
home was located at 1201 Atlanta Circle, Seaford, Delaware.
Petitioner and Ms. Brittingham were divorced in 1992.
Pursuant to the Stipulation And Order In Regard To Custody
(custody order), dated May 19, 1993, custody of the children was
to be “held jointly with equal shared placement of the children”.
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