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household filing status under section 2(b);2 (2) whether
petitioner is entitled to claim dependency exemptions under
section 151(c) for her two sons; and (3) whether petitioner is
entitled to an earned income credit under section 32(a).
FINDINGS OF FACT
Some of the facts have been stipulated. We incorporate the
stipulated facts and accompanying exhibits into our findings by
this reference. Petitioner resided in Albuquerque, New Mexico,
at the time of filing the petition.
Petitioner has two sons, Frankie L. Linton (Frankie) and
Avery L. Linton (Avery). During the taxable year at issue,
Frankie and Avery resided with foster parents.3 Frankie and
Avery visited with petitioner approximately two times a week but
did not stay overnight at petitioner’s home. Petitioner paid for
meals during Frankie and Avery’s visits but did not routinely pay
for their groceries.
On her Form 1040A, U.S. Individual Income Tax Return,
petitioner claimed head of household filing status and claimed
dependency exemptions for Frankie and Avery. Petitioner also
claimed an earned income credit and attached Schedule EIC, Earned
2All section references are to the Internal Revenue Code in
effect for the year in issue, and all Rule references are to the
Tax Court Rules of Practice and Procedure.
3The State of New Mexico Children, Youth and Families
Department had legal custody of Frankie and Avery at this time.
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Last modified: May 25, 2011