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$14,000 from a pension plan in 2000.3 Petitioner supported
himself and his children from the above sources of income as well
as using some of his savings. Petitioner did not receive any
form of government assistance during the year at issue.
Petitioner paid monthly rent of $1,200 for the 5-bedroom
house where he, Joshua, and Joseph lived during the year in
issue. Petitioner also paid for the expenses for water,
electricity, telephone, trash pickup, and a school field trip.
In addition to the wages reported on his Federal income tax
return for the 2000 taxable year, petitioner claimed dependency
exemption deductions for Joshua and Joseph; head-of-household
filing status with Joshua and Joseph as his qualifying children;
and an earned income credit of $3,888, based upon two qualifying
children.
Respondent determined in the notice of deficiency that
petitioner is not entitled to the claimed dependency exemption
deductions, head-of-household filing status, and earned income
credit. Respondent asserts that petitioner did not substantiate
that he provided more than half of the support of the children.
3 Petitioner did not report receipt of any pension
distributions on his return. Respondent did not determine that
petitioner received pension income that was includable in his
gross income during the 2000 taxable year; therefore, the pension
distributions are not at issue.
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