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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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Last modified: May 25, 2011