Kelly London McCullar - Page 2

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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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