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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.
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Last modified: November 10, 2007