Chuks Anthony Mbanu - Page 3




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          treated as precedent.                                                       
               Respondent determined for taxable year 2000 a deficiency in            
          petitioner's Federal income tax of $2,422.                                  
               Before trial, respondent conceded that petitioner is                   
          entitled to one dependency exemption in addition to one exemption           
          for himself for taxable year 2000.  The remaining issues are:               
          (1) Whether petitioner is entitled to head of household filing              
          status; and (2) whether petitioner is entitled to the earned                
          income credit.                                                              
                                   Background                                         
               Some of the facts have been stipulated and are so found.               
          The stipulation of facts and the exhibits received into evidence            
          are incorporated herein by reference.  At the time the petition             
          in this case was filed, petitioner resided in Chicago, Illinois.            
               Throughout taxable year 2000, petitioner was legally married           
          to Charity Mbanu.  They are the parents of two children.  From              
          January through mid-June of 2000, petitioner and his wife lived             
          apart.  From mid-June of 2000 through the end of the year,                  
          petitioner, his wife, and their children lived together.                    
               Petitioner and his wife did not file a joint income tax                
          return for 2000.  Petitioner timely filed an individual income              
          tax return for 2000 as a head of household.                                 
               Respondent issued a notice of deficiency determining that              
          petitioner is not entitled to head of household filing status or            







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