Stacy L. Nobles - Page 2




                                        - 2 -                                         
                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               WHERRY, Judge:  This case is before the Court on a petition            
          for a redetermination of a deficiency.  The issues for decision             
          are whether petitioner is entitled to the following: (1) Two                
          dependency exemption deductions, (2) head of household filing               
          status, (3) two child tax credits, and (4) an earned income                 
          credit.1                                                                    
                                  FINDINGS OF FACT                                    
               Some of the facts have been stipulated by the parties.                 
          These stipulations, with accompanying exhibits, are incorporated            
          herein by this reference.  At the time the petition was filed               
          petitioner resided in Dixon Mills, Alabama.                                 
               In March 2004, petitioner moved into Claudette Fowlkes’2               
          (Ms. Fowlkes) mobile home in Dixon Mills, Alabama.  The mobile              
          home was owned by Ms. Fowlkes’ father, and a majority of the                
          household bills were in Ms. Fowlkes’ father’s name.  Ms. Fowlkes            
          has two children, TE and TG.3  Petitioner is not the biological             




               1Unless otherwise indicated, all section references are to             
          the Internal Revenue Code in effect for the year in issue, and              
          all Rule references are to the Tax Court Rules of Practice and              
          Procedure.                                                                  
               2Also referred to as Claudette Fowkes in the record.                   
               3The Court will refer to the minor children by their                   
          initials.                                                                   






Page:  Previous  1  2  3  4  5  6  7  8  9  Next 

Last modified: November 10, 2007