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Respondent determined a deficiency in petitioner’s 1999
Federal income tax in the amount of $3,376. This Court must
decide: (1) Whether petitioner is entitled to dependency
exemption deductions for his two children; (2) whether petitioner
is entitled to head of household filing status; and (3) whether
petitioner is entitled to the earned income credit.
Some of the facts in this case have been stipulated and are
so found. Petitioner resided in Hobart, New York, at the time he
filed his petition.
During 1999, Karl V. Meier (petitioner) was employed as a
cook. He reported wages of $7,875 on his 1999 Federal income tax
return.
Petitioner has two children, Kaislyn Meier (Kaislyn) and
Naleah Meier (Naleah), with his former wife Nancy Meier (Ms.
Meier).
On September 7, 1999, petitioner was divorced from Ms.
Meier, by a judgment of divorce from the Supreme Court of the
State of New York, County of Delaware (divorce decree). A
proceeding was held in connection with the divorce and the
proceeding was incorporated into the divorce decree. The divorce
decree provided that: “The parties have agreed to joint physical
custody” of the children. The custody arrangement generally
provided that petitioner and Ms. Meier would alternate custody of
both children on a weekly basis. Special arrangements were
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