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FINDINGS OF FACT
At the time the petition was filed in this case, petitioner
resided in Chicago, Illinois.
Petitioner timely filed his Federal income tax return for
1998. On his return, petitioner reported gross income of $3,364
and claimed an earned income credit for an individual with two
qualifying children.
On Schedule EIC, Earned Income Credit (Qualifying Child
Information), attached to his 1998 return, petitioner listed
Laura Coats and Shawona Higgins as qualifying children. The
mother of both Laura Coats and Shawona Higgins is Jeanette Bates.
Petitioner has never been married to Jeanette Bates. Petitioner
is the biological father of Laura Coats. Petitioner is not the
biological father of Shawona Higgins. Petitioner never adopted
Shawona Higgins. Laura Coats and Shawona Higgins were both under
the age of 19 on December 31, 1998. Throughout 1998, petitioner
resided at 2603 West Potomac, Chicago, Illinois (petitioner’s
West Potomac residence). Throughout 1998, Laura Coats and
Shawona Higgins attended Wentworth Elementary School. Wentworth
Elementary School is located approximately 13 miles from
petitioner’s West Potomac residence. School records reflect that
Laura Coats and Shawona Higgins lived at 6915 South Green (the
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