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The issues for decision are: (1) Whether petitioner is
entitled to a claimed dependency exemption deduction under
section 151; (2) whether petitioner is entitled to head-of-
household filing status under section 2(b); (3) whether
petitioner is entitled to the earned income credit under section
32(a); and (4) whether petitioner is entitled to the child care
credit under section 21.
Some of the facts were stipulated. Those facts, with the
exhibits annexed thereto, are so found and are made part hereof.
Petitioner's legal residence at the time the petition was filed
was Dallas, Texas.
On his Federal income tax return for 2000, petitioner
claimed a dependency exemption deduction for a child, Christopher
Simon (Christopher), who was identified on the return as
petitioner's son. Petitioner also claimed an earned income
credit and a child care credit based on Christopher as the
qualifying person. Finally, petitioner claimed head-of-household
filing status. In the notice of deficiency, respondent
determined that petitioner was not entitled to the claimed
dependency exemption deduction, that Christopher was not a
qualifying child for purposes of the claimed earned income and
child care credits, and that petitioner's filing status was
single rather than head-of-household.
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Last modified: May 25, 2011