Ralph W. Varner - Page 3

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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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