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effect for the year in issue, and all Rule references are to the
Tax Court Rules of Practice and Procedure.
Respondent determined a deficiency in petitioner’s Federal
income tax of $3,717 for the taxable year 2000.
The issues for decision are: (1) Whether petitioner is
entitled to two dependency exemption deductions in 2000, and (2)
whether, and if so to what extent, petitioner is entitled to an
earned income credit in 2000.
Some of the facts have been stipulated and are so found.
The stipulations of fact and the attached exhibits are
incorporated herein by this reference. Petitioner resided in
Brooklyn, New York, on the date the petition was filed in this
case.
Petitioner’s two sons, Lamani Lakim Christopher Clarke
(Lamani) and LaKim Love Allah, Jr. (LaKim), were born in 1996.
Lamani’s mother is Sandra Clarke. LaKim’s mother is Sharon
Herbert. During the year in issue, petitioner turned 38 years
old, he resided in the State of New York, and he earned wages of
$8,701.
Petitioner filed a Federal income tax return for taxable
year 2000 as a single taxpayer. He claimed two dependency
exemption deductions for Lamani and LaKim, and he claimed an
earned income credit with Lamani and LaKim as qualifying
children. Petitioner did not attach to the return a written
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