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Respondent determined for taxable year 2000 a deficiency in
petitioner's Federal income tax of $2,422.
Before trial, respondent conceded that petitioner is
entitled to one dependency exemption in addition to one exemption
for himself for taxable year 2000. The remaining issues are:
(1) Whether petitioner is entitled to head of household filing
status; and (2) whether petitioner is entitled to the earned
income credit.
Background
Some of the facts have been stipulated and are so found.
The stipulation of facts and the exhibits received into evidence
are incorporated herein by reference. At the time the petition
in this case was filed, petitioner resided in Chicago, Illinois.
Throughout taxable year 2000, petitioner was legally married
to Charity Mbanu. They are the parents of two children. From
January through mid-June of 2000, petitioner and his wife lived
apart. From mid-June of 2000 through the end of the year,
petitioner, his wife, and their children lived together.
Petitioner and his wife did not file a joint income tax
return for 2000. Petitioner timely filed an individual income
tax return for 2000 as a head of household.
Respondent issued a notice of deficiency determining that
petitioner is not entitled to head of household filing status or
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