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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 an
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