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Respondent determined a deficiency in petitioner’s Federal
income tax of $1,116 for taxable year 2002. The issues we must
decide are whether certain payments petitioner made to his former
spouse are deductible alimony payments or nondeductible child
support payments and whether petitioner is entitled to the
section 32 earned income credit.
Background
Some of the facts and certain exhibits have been stipulated.
The parties’ stipulations of fact are incorporated in this
opinion by reference and are found as facts in the instant case.
At the time of filing the petition in the instant case,
petitioner resided in Ellenwood, Georgia. During 1997,
petitioner initiated divorce proceedings against his former
spouse in the Superior Court of Solano County, California
(Superior Court). Petitioner and his former spouse have two
children, both of whom lived with petitioner for two and a half
months during 2002.1
By order dated March 9, 1999 (March 1999 order), the
Superior Court ordered the garnishment of petitioner’s wages in
order to pay petitioner’s former spouse $977 per month for child
1The younger child was under 18 years of age throughout
2002. The older child turned 19 during September 2002 but did
not graduate from high school until 2003. Petitioner does not
dispute his obligation to support his children during 2002 and,
as noted below, claimed the sec. 32 earned income credit based on
both children.
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