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respondent,1 we are left to decide the following issues as to 1998:
1. Whether petitioner is entitled to a deduction for a
dependency exemption for her son. We hold she is not.
2. Whether petitioner is entitled to claim a child tax
credit. We hold she is not.
3. Whether petitioner may use the head of household filing
status. We hold she may not.
FINDINGS OF FACT
The parties have stipulated some of the facts. Their
stipulation of facts and the exhibits submitted therewith are
incorporated herein by this reference. We find those facts
accordingly. Petitioner resided in New York when her petition
was filed.
Petitioner filed a 1998 Federal income tax return (return),
using the filing status of “Head of Household”. On that return,
she claimed a dependency exemption deduction for her son,
Alejandro Betancourt (Alejandro). Petitioner also claimed as to
Alejandro a $400 child tax credit.
Before coming to the United States, petitioner had lived in
Puerto Rico. Petitioner’s ex-husband, Jesus Betancourt Flores,
lived in Puerto Rico in 1998 and still lives there. In 1998, the
principal place of residence for Alejandro was Puerto Rico.
1 Respondent concedes that petitioner is not liable for an
additional tax for excess contributions to her Individual
Retirement Account.
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