Scott Lynd Symonds - Page 3

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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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