- 2 - the Internal Revenue Code in effect for the years in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure. Respondent determined deficiencies in petitioner’s Federal income taxes of $4,898 and $5,306 for 2001 and 2002, respectively. The issues we must decide are: 1. Whether petitioner is entitled to head of household filing status for taxable years 2001 and 2002; 2. whether petitioner is entitled to claim two dependency exemption deductions for her minor children for taxable years 2001 and 2002; 3. whether petitioner is entitled to claim the earned income credit as an individual with two qualifying children for taxable years 2001 and 2002; and 4. whether petitioner is entitled to claim the child tax credit and the additional child tax credit for taxable years 2001 and 2002. Background At the time of filing the petition, petitioner resided in Chesapeake, Virginia. Petitioner and Kenneth D. Royster, Sr. (Mr. Royster), were married on February 25, 1989, and had two children during their marriage. The couple separated during March 1997. On May 29, 1998, the Juvenile and Domestic Relations District Court for the City of Chesapeake, Virginia, issued anPage: Previous 1 2 3 4 5 6 7 Next
Last modified: May 25, 2011