- 2 -
Respondent determined a deficiency in petitioner’s Federal
income tax of $4,026 for the taxable year 1997.
The issues for decision are: (1) Whether petitioner is
entitled to four dependency exemption deductions; (2) whether
petitioner is entitled to head of household filing status; and
(3) whether petitioner is entitled to an earned income credit.
Some of the facts have been stipulated and are so found.
The stipulations of fact and the attached exhibits are
incorporated herein by this reference. Petitioner resided in
Fresno, California, on the date the petition was filed in this
case.
Petitioner has four children: Tristan Taylor, Harvey
Taylor, Khyrie Taylor, and Kares Taylor. Petitioner and the
children’s mother, Angela White (Ms. White), have never been
married to each other. During the year in issue, Ms. White had
physical custody of the children, and her residence was the
children’s principal place of abode.
During the year in issue, petitioner earned $18,546 in
taxable wages. He resided with his brother in a two-bedroom
apartment. Child support payments were deducted from his
paycheck every 2 weeks; petitioner estimates the amount of these
payments to have been $291. In addition to the child support,
petitioner bought presents for the children on birthdays and
holidays, and the children were covered by petitioner’s dental
Page: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011