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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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