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on September 21, 1986, and a daughter, Sarah C. Ogu, who was born
on August 8, 1990.11
Petitioner and Ms. Carter were divorced in December 1996 by
the District Court of Harris County (Houston), Texas. In its
Final Decree of Divorce, the District Court appointed petitioner
and Ms. Carter as Joint Managing Conservators of their offspring.
Although both petitioner and Ms. Carter were granted “the right
to have physical possession of the child”, only Ms. Carter was
granted the right “to establish the legal residence of the
child”. Petitioner was also ordered to pay child support on a
semimonthly basis.
During each of the taxable years in issue, Chinedu lived
with his mother for more than half of the year.
H. Petitioner’s Reported Tax Liabilities and Earned Income
Credits
On his Form 1040 for 1999, petitioner reported “0.00” tax on
line 40 and self-employment tax of $1,213 on line 50, for a total
reported tax liability of $1,213. Petitioner then claimed an
earned income credit of $2,312 and, ultimately, a refund of
$1,099 (i.e., $2,312 less $1,213).
On his Form 1040 for 2000, petitioner reported “0.00” tax on
line 40 and self-employment tax of $1,762 on line 52, for a total
reported tax liability of $1,762. Petitioner then claimed an
11 Petitioner’s daughter is not involved in any of the
issues in this case.
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