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references are to the Tax Court Rules of Practice and Procedure.
Respondent determined a deficiency of $2,543 in petitioner’s
Federal income tax for the taxable year 1999.1 After concessions
by respondent,2 the issue for decision is whether petitioner is
entitled to an earned income credit (EIC).
Petitioner resided in Alexandria, Virginia, at the time he
filed his petition.
Background
During 1999, the tax year at issue, petitioner lived and
worked in New Jersey. Petitioner’s 9-year-old daughter, Kenesha
Dudley (Kenesha), lived with her mother, Yonetta Dudley (Ms.
Dudley), in Washington, D.C., until May 1999. In May 1999,
Kenesha moved to Alexandria, Virginia, to live with her
grandmother, Clarice Chandler (Mrs. Chandler). On weekends
petitioner would travel from New Jersey to Virginia to visit
Kenesha. Petitioner paid Mrs. Chandler $200 per week for room
and board for Kenesha and for himself. Kenesha lived with
petitioner in New Jersey when she was on vacation from school.
1 Petitioner was entitled to a refund of $2,621 in 1999;
however, the deficiency resulting from respondent’s denial of the
claimed EIC reduced the refund to $309.
2 Respondent conceded that: Petitioner is entitled to the
claimed dependency exemption deduction; the resolution of
petitioner’s proper filing status has no income tax consequences
and, therefore, is moot; and petitioner may be entitled to an EIC
based upon a modified adjusted gross income of $8,589 as an
individual with no qualifying children.
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