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Respondent determined a deficiency in petitioner’s Federal
income tax of $3,125 for the taxable year 2001.
The issues for decision are: (1) Whether petitioner is
entitled to claim a dependency exemption deduction for AH;1 and
(2) whether petitioner is entitled to head-of-household filing
status for taxable year 2001.
Background
Some of the facts have been stipulated and are so found.
The stipulation of facts and the attached exhibits are
incorporated herein by this reference. Petitioner resided in New
Haven, Connecticut, on the date the petition was filed in this
case.
Sometime before 1995, petitioner and Marilee Peterson (Ms.
Peterson), formerly known as Marilee Herrera, began a romantic
affair. Petitioner and Ms. Peterson never married. During the
course of their relationship, Ms. Peterson gave birth, in 1995,
to a child, AH. Sometime in 1996, petitioner and Ms. Peterson
ended their romantic affair and moved into separate residences.
Petitioner and Ms. Peterson have lived separately at all times
since their romantic relationship ended.
Because of a custody dispute between petitioner and Ms.
Peterson regarding AH, the Superior Court of the Judicial
District of New Haven, Connecticut, entered an Order on November
1The Court uses only the minor child’s initials.
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