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Respondent determined a deficiency in petitioner's Federal
income tax of $4,355 for 2001. The issues for decision are:
(1) Whether petitioner is entitled to 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.
Background
Some of the facts have been orally stipulated and are so
found. The stipulations of fact are incorporated herein by
reference. Petitioner resided in Manchester, New Hampshire, at
the time the petition was filed.
Petitioner and Patricia Johnson (Ms. Johnson) have two
children, Nicholas and Nicole Johnson (the children). Petitioner
and Ms. Johnson were never married. Each week petitioner had $25
withheld from his paycheck and sent to Ms. Johnson for support of
the children. He also provided Ms. Johnson with an additional
$1,350 "just to help her out."
Petitioner and Ms. Johnson lived apart at all times during
2001. The children live with Ms. Johnson and her partner.
Petitioner's children stayed with him every weekend and
during those visits he provided food and shelter. Petitioner
also purchased clothing and provided medical and dental insurance
for the children. However, petitioner did not provide respondent
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