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After concessions by petitioner, the sole issue for decision
is whether petitioner is entitled to the earned income credit
under section 32(a).2
Some of the facts were stipulated, and those facts, with the
annexed exhibits, are so found and are incorporated herein by
reference. At the time the petition was filed, petitioner's
legal residence was Gary, Indiana.
Petitioner was previously married, and he and his spouse
divorced in either 1996 or 1997. They had one child, a daughter,
who was 14 years of age as of the end of the 1998 taxable year.
Throughout the year at issue, the child lived with her mother in
California.
For the year at issue, 1998, petitioner claimed his daughter
as a dependent on his Federal income tax return. Respondent
agrees that petitioner was entitled to the dependency exemption
deduction because petitioner obtained the necessary consent from
his former spouse to claim the dependency exemption deduction for
that year. The dependency exemption deduction is not an
adjustment in the notice of deficiency.
2
In the notice of deficiency, respondent determined that
petitioner failed to report taxable interest income of $36 and
that petitioner was not entitled to head-of-household filing
status. At trial, petitioner conceded these adjustments and that
his filing status was single.
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