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Respondent determined a deficiency in petitioner’s Federal
income tax of $3,759 for the 1999 taxable year.
The issues for decision are: (1) Whether petitioner is
entitled to dependency exemption deductions for his son and
daughter for the 1999 taxable year, and (2) whether petitioner is
entitled to head-of-household filing status for the 1999 taxable
year.
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 the petition
was filed, petitioner resided in Rockford, Illinois.
Petitioner was previously married to Charlotte Beck (Ms.
Beck). They have two children: (1) Jonathan F. Emanie
(Jonathan), born March 17, 1982, and (2) Jennifer S. Emanie
(Jennifer), born in 1987. In 1997, petitioner and Ms. Beck
entered into a “Marital Settlement Agreement” (Agreement), which
provides in part:
ARTICLE II. Custody, Visitation, and Support of the
Minor Children
1. [Ms. Beck] shall have the sole physical care,
custody, control, and education of the minor children
of the parties, subject to [petitioner’s] rights of
reasonable and seasonable visitation. * * *
* * * * * * *
4. [Petitioner] shall have the dependent
exemptions for tax purposes so long as he fulfills his
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