James T. Redman - Page 3

                                        - 2 -                                         
               Respondent determined a deficiency in petitioner’s Federal             
          income tax of $1,560 for taxable year 1998.  After concessions,1            
          the issues for decision are:  (1) Whether petitioner qualifies              
          for head-of-household filing status and (2) whether petitioner’s            
          daughter is a “qualifying child” with respect to petitioner for             
          purposes of the earned income credit under section 32.                      
               Some of the facts have been stipulated, and they are so                
          found.  The stipulation of facts and the attached exhibits are              
          incorporated herein by this reference.  At the time of filing his           
          petition, petitioner resided in Morgantown, West Virginia.                  
               Petitioner and Kim Lake are the biological parents of                  
          Justice T. Redman (hereinafter Justice), who was born July 22,              
          1996.  Petitioner and Kim Lake were not married, nor did they               
          live in the same household during 1998.                                     
               The Circuit Court of Monongalia County, West Virginia,                 
          entered on December 9, 1998, a court order (Monongalia County               
          court order) that provided in pertinent part:                               
                    5. * * * [Kim Lake] and * * * [petitioner] will                   
               follow a joint custody arrangement concerning the minor                
               child as follows: * * * [Kim Lake] 60% and * * *                       
               [petitioner] 40%, or 219 overnights to * * * [Kim Lake]                
               and 146 overnights to * * * [petitioner] * * *.                        

               1  Respondent concedes that petitioner is entitled to claim            
          his daughter, Justice T. Redman, as a dependent for the 1998                
          taxable year.  Respondent further concedes that petitioner is               
          entitled to an earned income credit of $341 for 1998.                       

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