Mohamed Barrie - Page 3




                                        - 2 -                                         
               Respondent determined a deficiency in petitioner’s income              
          tax of $4,569 for 1999.  The issues for decision are:                       
          (1) Whether petitioner is entitled to the two claimed dependency            
          exemption deductions; (2) whether petitioner is entitled to                 
          claimed head-of-household filing status; and (3) whether                    
          petitioner is entitled to a claimed earned income credit (EIC).             
               Petitioner resided in Silver Spring, Maryland, at the time             
          he filed his petition.  Some of the facts have been stipulated,             
          and are so found.                                                           
          Background                                                                  
               Petitioner came to the United States from Africa in 1997.              
          During 1999, the year in issue, petitioner lived in Silver                  
          Spring, Maryland, in a two-bedroom apartment with a roommate,               
          Mohamed Conteh (Mr. Conteh).  Petitioner worked as a security               
          guard.                                                                      
               The wife of petitioner’s cousin, Hadiatou Diallo (Mrs.                 
          Diallo), and her daughter Oumou Diallo1 (Oumou) purportedly moved           
          into the apartment with petitioner and Mr. Conteh shortly after             
          Oumou’s birth on February 9, 1999.  Oumou’s birth certificate               
          indicates the residence of Mrs. Diallo at the time of Oumou’s               
          birth as Atlanta, Georgia.                                                  



               1  Although the name of Mrs. Diallo’s daughter is referred             
          to as Umou throughout the record, the birth certificate reflects            
          the name as Oumou.  Accordingly, we refer to Mrs. Diallo’s                  
          daughter as Oumou.                                                          





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