Nathan Andrew Poehlein - Page 3

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               Respondent determined a deficiency in petitioner’s Federal             
          income tax of $4,600 for the taxable year 2002.  The issues for             
          decision are:  (1) Whether petitioner is entitled to dependency             
          exemption deductions for his children, AP and GP;1 (2) whether              
          petitioner is entitled to head-of-household filing status; and              
          (3) whether petitioner is entitled to an earned income credit.2             
               This case was submitted fully stipulated pursuant to Rule              
          122.  The stipulation of facts, supplemental stipulation of                 
          facts, and the attached exhibits are incorporated herein by this            
          reference.  At the time the petition was filed, petitioner                  
          resided in Cannelton, Indiana.                                              
               Petitioner and Kelly Harpe have two children, their son AP             
          and their daughter GP (collectively, “the children”).  Petitioner           
          and Ms. Harpe have never been married.  By order of the Perry               
          County, Indiana Circuit Court entered February 20, 1996,                    
          paternity of petitioner for AP was established, and petitioner              
          was ordered to pay $50 per week in child support.  Petitioner’s             

          1 The Court uses only the minor children’s initials.                        
          2 In a section of the notice of deficiency titled                           
          “Explanation of Items”, respondent disallowed petitioner a child            
          tax credit.  Petitioner, however, did not claim a child tax                 
          credit on his return.  Furthermore, the purported adjustment is             
          not reflected in respondent’s calculation of the deficiency,                
          which is contained in a separate section of the notice.  Because            
          the purported adjustment does not affect the amount of tax at               
          issue, we do not address this matter further.                               

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