George H. Richards - Page 3

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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 for the taxable year 1997 of $1,334.  At some point              
          before trial, petitioner conceded the adjustment in the notice of           
          deficiency; however, each party made additional claims.  The                
          issues remaining for decision are:  (1) Whether petitioner is               
          entitled to the claimed dependency exemption deductions; (2)                
          whether petitioner is entitled to head-of-household filing                  
          status; (3) whether petitioner is entitled to the additional                
          claimed alimony deduction; and (4) whether petitioner is entitled           
          to the claimed Schedule C, Profit or Loss From Business, expense            
               Some of the facts have been stipulated, and they are so                
          found.  The stipulation of facts and the attached exhibits are              
          incorporated herein by this reference.                                      
               Petitioner lived in Clearwater, Florida, at the time he                
          filed his Tax Court petition.                                               
               Petitioner was employed by an architectural firm as a                  
          licensed architect during 1997.  Petitioner and his wife,                   
          Virginia Richards (Ms. Richards), had three children, Matthew,              
          Brigid, and Shannon, who in 1997 were ages 17, 13, and 11,                  
          respectively.  Petitioner, Ms. Richards, and their children lived           

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