- 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 NextLast modified: November 10, 2007