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MEMORANDUM FINDINGS OF FACT AND OPINION
HALPERN, Judge: By notice of deficiency dated September 21,
2001 (the notice), respondent determined a deficiency in
petitioner’s Federal income tax for his 1998 taxable year in the
amount of $2,834.00. The issues for decision are whether, for
1998, (1) petitioner’s daughter is a qualifying individual such
that he is entitled to claim a dependency exemption deduction for
her, (2) petitioner is entitled to claim “head of household
status” in filing his return, and (3) petitioner is entitled to
claim the child tax credit.
Except as otherwise provided, all section references are to
the Internal Revenue Code in effect for 1998.
FINDINGS OF FACT
Some facts are stipulated and are so found. The stipulation
of facts, with accompanying exhibits, is incorporated herein by
this reference. At the time the petition was filed, petitioner
resided in Rockwall, Texas.
On April 15, 1999, petitioner filed his Form 1040, U.S.
Individual Income Tax Return for 1998, claiming head of household
status and an additional personal exemption and a child tax
credit with respect to his daughter, Emily McCullar (Emily).
Emily is the child of petitioner and his ex-wife, Mary Virginia
McCullar, who, by Texas final decree of divorce (the divorce
decree), were divorced on November 27, 1995. At the time of the
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