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entered into evidence at trial a letter written by his mother
that stated petitioner and his wife, Myrtis, were separated
during the years 2000 and 2001 and concluded that petitioner and
Myrtis had “an on and off relationship.” The letter was vague as
to the date petitioner and his wife separated and whether she
lived with him the last 6 months of 2000; however, petitioner
testified his wife left soon after his niece, Tymiesha, came to
live with him and that his wife lived elsewhere thereafter. The
Court accepts that evidence and finds that petitioner was not
married at the close of the year 2000. Therefore, petitioner
qualifies for head of household filing status for the year 2000.
Petitioner also claimed a child care expense credit under
section 21 on his 2000 tax return with respect to Tymiesha, who
resided with him for 9 months during the taxable year. A
taxpayer who maintains a household that includes as a member one
or more qualifying individuals5 may claim as a credit against the
tax a percentage of the child care expenses paid during the
taxable year. The taxpayer must have incurred the child care
expenses to enable him to be gainfully employed in that taxable
5 A “qualifying individual” under sec. 21(b)(1) includes
a dependent of the taxpayer, under age 13, for whom the taxpayer
may claim a dependency deduction under sec. 151(c). As discussed
previously, respondent, through the sec. 24 child tax credit
concession, has accepted Tymiesha as a qualifying individual
within the meaning of sec. 151.
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Last modified: May 25, 2011