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Respondent determined deficiencies in petitioner’s Federal
income taxes of $5,801 for the 1999 taxable year and $4,039 for
the 2000 taxable year.
After concessions by respondent,1 the issues for decision
are: (1) Whether petitioner is entitled to dependency exemption
deductions for 1999 and 2000; (2) whether petitioner is entitled
to head-of-household filing status for 1999 and 2000;2 (3)
whether petitioner is entitled to child tax credits for 1999 and
2000; (4) whether petitioner is entitled to a credit for child
and dependent care expenses of $400 for 1999; and (5) whether
petitioner is entitled to charitable contribution deductions of
$3,654 for 1999 and $5,002 for 2000.3
Some of the facts have been stipulated, and they are so
found. The stipulation of facts and the attached exhibits are
incorporated herein by this reference. At the time the petition
was filed, petitioner resided in Charlotte, North Carolina.
1 Respondent concedes that, of the $7,447 claimed by
petitioner for the 1999 taxable year, petitioner is entitled to a
charitable contribution deduction of $3,793. Respondent further
concedes that petitioner is entitled to a charitable contribution
deduction of $200 for the 2000 taxable year.
2 Respondent determined that petitioner was entitled to a
filing status of married filing separately for the 1999 and 2000
taxable years.
3 Respondent determined that petitioner was entitled to the
standard deduction for 1999 and 2000, since after respondent’s
disallowance of charitable contribution deductions in the notice
of deficiency, the standard deduction was greater than the
claimed itemized deductions for the corresponding taxable year.
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