- 9 -
nor the amount of support provided by petitioner. Therefore,
respondent is sustained on this issue.
2. Head of Household
Section 1(b) imposes an income tax rate on individuals
filing as head of household. As relevant herein, section 2(b)
defines “head of household” as an unmarried individual who
maintains as her home a household that for more than one-half of
the taxable year constitutes the principal place of abode of a
person who is a dependent of the taxpayer, if the taxpayer is
entitled to a deduction for the taxable year for that dependent
under section 151.
The Court has sustained respondent’s determination
disallowing the claimed dependency exemption deductions, and, as
a result, petitioner is not entitled to head-of-household filing
status for 2002. Further, the record shows that CME and CJE did
not live with petitioner for more than one-half of the taxable
year 2002. Thus, respondent’s determination that petitioner is
not entitled to head-of-household filing status is sustained.
3. Earned Income Credit
Section 32(a) provides for an earned income credit in the
case of an eligible individual. Section 32(c)(1)(A)(i), in
pertinent part, defines an “eligible individual” as any
individual who has a qualifying child for the taxable year. A
qualifying child is one who satisfies a relationship test, a
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 Next
Last modified: May 25, 2011