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argues is necessary. Petitioner has established to our
satisfaction that he meets the requirements for each of the
relevant Code provisions. With respect to the dependency
exemption deductions, filing status, and earned income credit,
there is scant evidence in the record concerning the financial
support of the children, the cost of maintaining their household,
or the income of the children’s mother. However, because
respondent was clear at trial that his sole disagreement with
petitioner was over legal custody of the children, we find that
respondent has conceded these issues. We accordingly hold that
petitioner is entitled to head of household filing status, the
dependency exemption deductions, and the earned income credit as
claimed.
Reviewed and adopted as the report of the Small Tax Case
Division.
To reflect the foregoing,
Decision will be entered
under Rule 155.
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Last modified: May 25, 2011