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Petitioner was married to Frankie Washington during the
entire taxable year 1999, but he did not file a joint income tax
return with her for that year. We have held that petitioner is
not entitled to any dependency exemption deduction for 1999.
Consequently, petitioner is not entitled to head of household
filing status or to an earned income credit. Secs. 2(b)(1),
32(d).
Reviewed and adopted as the report of the Small Tax Case
Division.
To reflect the foregoing,
Decision will be entered for
petitioner with respect to taxable
year 1998 and for respondent with
respect to taxable year 1999.
3(...continued)
See secs. 2(b)(2), 7703(b)(1).
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Last modified: May 25, 2011