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Respondent determined a deficiency in petitioner’s Federal
income tax of $3,025 for the taxable year 2002.
After concessions by both parties, the issues remaining for
decision are: (1) Whether petitioner is entitled to claim a
dependency exemption for his stepson under section 152 for the
taxable year 2002; and (2) whether petitioner is entitled under
section 32(a) to the earned income credit for the taxable year
2002.
Some of the facts have been stipulated and are so found.
The stipulation of facts and the attached exhibits are
incorporated herein by this reference. Petitioner resided in New
York, New York, on the date the petition was filed in this case.
On February 17, 2003, petitioner filed his 2002 Federal
income tax return. On this return, petitioner reported head-of-
household filing status, claimed a dependency exemption for his
21-year-old stepson, Christopher K. Bernard (Christopher), and
claimed an earned income credit. Respondent issued a notice of
deficiency to petitioner determining a deficiency of $3,025 based
on single-filing status. After issuance of the notice of
deficiency, petitioner filed an amended Federal income tax return
for the year 2002. In the amended Federal income tax return
petitioner changed his filing status to married filing jointly.
Respondent concedes that petitioner is entitled to married filing
jointly as his filing status, thereby allowing petitioner the
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