- 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.
Background
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.
Page: Previous 1 2 3 4 5 6 7 Next
Last modified: May 25, 2011