Jean Claude Guerrier - Page 2




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          (Chanda); (2) whether petitioner is entitled to claim head of                  
          household filing status; and (3) whether petitioner is entitled                
          to an earned income credit (EIC).                                              
               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                  
          Tampa, Florida, when the petition in this case was filed.                      
               Petitioner claimed head of household filing status on his                 
          1997 Federal income tax return.  Petitioner also claimed a                     
          dependency exemption for Chanda and made a claim for an EIC on                 
          which he listed Chanda as his qualifying child.  Petitioner                    
          concedes that he is not Chanda’s biological father.  Instead,                  
          petitioner described Chanda as a foster child on his 1997 Federal              
          income tax return.  Petitioner reported adjusted gross income of               
          $11,023.                                                                       
               Respondent determined that petitioner is not entitled to                  
          head of household filing status, the dependency deduction for                  
          Chanda, or an EIC.                                                             
               Section 152(a)(9) defines “dependent” to include an                       
          individual over half of whose support, for the calendar year in                
          which the taxable year of the taxpayer begins, was received from               
          the taxpayer, if the individual “has as his principal place of                 
          abode the home of the taxpayer and is a member of the taxpayer’s               
          household.”  These limitations are applicable in the case of a                 






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