William Allen Gilbert - Page 3

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               Respondent determined a deficiency in petitioner’s Federal             
          income tax of $2,740 for the taxable year 1998.                             
               The issues for decision are:  (1) Whether petitioner is                
          entitled to a dependency exemption deduction for his daughter;              
          (2) whether petitioner is entitled to head of household filing              
          status; and (3) whether petitioner is entitled to an earned                 
          income credit.                                                              
               Some of the facts have been stipulated and are so found.               
          The stipulations of fact and the attached exhibits are                      
          incorporated herein by this reference.  Petitioner resided in               
          Colorado on the date the petition was filed in this case.                   
               Petitioner and his former wife, Denise Lillian Gilbert, were           
          divorced in 1997.  Petitioner’s former wife was granted sole                
          legal custody of their minor daughter, Alexis.  The final orders            
          issued by the District Court, Routt County, Colorado, provided in           
          relevant part:                                                              
                    Because Husband [petitioner] is providing 100% of the             
               financial support for Alexis, I am awarding Husband the                
               entire dependency exemption for Alexis for 1997 and all                
               future years.  Husband shall be entitled to claim this                 
               exemption, however, only if he is current in paying all                
               child support for the tax year for which the exemption is              
               claimed and if claiming the exemptions provides him with a             
               tax benefit.  If either condition is not satisfied, Wife may           
               claim an exemption for Alexis for that tax year.                       
          During 1998, petitioner lived in Colorado while Alexis lived with           
          petitioner’s former wife in Louisiana.  Petitioner visited the              
          Louisiana residence for approximately 3 months during 1998, but             

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