Earl Clyde Muncy - Page 3

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               Respondent determined a deficiency in the amount of $4,867             
          in petitioner’s Federal income tax for the taxable year 2001.2              
          The issues for decision are:                                                
               (1) Whether petitioner is entitled to dependency exemption             
          deductions for his two children;                                            
               (2) whether petitioner is entitled to an earned income                 
          credit in the amount of $4,008;                                             
               (3) whether petitioner is entitled to head of household                
          filing status; and                                                          
               (4) whether petitioner is entitled to a child tax credit of            
          $300.                                                                       
          Background                                                                  
               Some of the facts have been stipulated and are so found.               
          The stipulations of the parties, with accompanying exhibits, are            
          incorporated herein by this reference.  At the time the petition            
          was filed, petitioner resided in Iaeger, West Virginia.                     
               Petitioner was married to Bertha Ann Muncy (Bertha Muncy) on           
          August 1, 1983, in Grundy, Virginia.  During their marriage, they           
          had two children, BEM,3 born in 1988, and KLM, born in 1990.                
               On June 23, 1997, a divorce proceeding was initiated in the            
          Circuit Court of McDowell County, West Virginia.  A Final Order             
          of Divorce (divorce decree) was granted on December 8, 1997, and            


               2 Monetary amounts are rounded to the nearest dollar.                  
               3 The Court uses only the initials of the minor children.              




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