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Respondent determined a deficiency of $1,913 in petitioner’s
Federal income tax for the taxable year 2002. The issues for
decision are: (1) Whether petitioner qualifies as a head of
household under section 2(b), and (2) whether petitioner
qualifies for the earned income credit under section 32(a).
Background
Some of the facts have been stipulated, and they are so
found. The stipulation of facts and the attached exhibits are
incorporated by this reference. At the time of filing the
petition, petitioner resided in Lakeside, California.
Petitioner previously was married to Warren Wilson (Mr.
Wilson), and the two resided in Indiana as husband and wife.1
Petitioner and Mr. Wilson were divorced sometime in 1997. During
their marriage, petitioner and Mr. Wilson had three children.
Their daughter RW2 was born in 1985. Under the divorce decree
petitioner was awarded custody of RW and given the right to claim
her as a dependent for Federal and State income tax purposes.
Petitioner did not claim RW as a dependent on her 2002 return;
however, Mr. Wilson apparently did claim RW on his 2002 return.
In January 2000, petitioner moved from Indiana to San Diego,
California, to attend Thomas Jefferson School of Law (law
1 The record is unclear as to the exact date petitioner and
Mr. Wilson were married.
2 The Court uses only the minor child’s initials.
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