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Federal income tax for 1999.
The sole issue for decision is whether petitioner is
entitled to head-of-household filing status under section 2(b).
The parties agree that petitioner's status as head-of-household
depends upon whether petitioner's home at Disputanta, Virginia,
was "the principal place of abode" for Maggie Elizabeth Heretick,
petitioner's adult unmarried daughter.
Some of the facts were stipulated and are found accordingly.
The stipulation and attached exhibits are incorporated herein by
reference. Petitioner was a resident of Disputanta, Virginia, at
the time the petition was filed.
Petitioner and his wife divorced in 1981. They had one
child, Maggie Elizabeth Heretick (Maggie), who was born in 1977.
In the divorce decree, petitioner's former wife was awarded the
care and custody of Maggie; however, over the years, she allowed
petitioner to claim Maggie as a dependent on his Federal income
tax returns. Several years after his divorce, petitioner
fathered another child, Christopher, in a "different
relationship".
On his Federal income tax return for 1999, petitioner
claimed a dependency exemption deduction for Maggie and listed,
but did not claim, Christopher as a dependent.2 When
2
Petitioner claimed a child care credit with Christopher as
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