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2000 Federal income tax. This Court must decide: (1) Whether
petitioner is entitled to a dependency exemption deduction for
his son; (2) whether petitioner is entitled to file as head of
household instead of single; (3) whether petitioner is entitled
to the child care credit; and (4) whether petitioner is entitled
to the earned income credit.
Petitioner resided in San Diego, California, at the time he
filed his petition.
Petitioner is the father of Luis Alfaro (Luis), born on
December 28, 1993. Francisca Alfaro is the mother of Luis.
Petitioner and Francisca Alfaro were not married.
Petitioner claimed a dependency exemption deduction with
respect to Luis. Respondent disallowed that deduction.
Section 7491 does not apply because petitioner did not
substantiate his deductions.
Section 151 allows a taxpayer to deduct an annual exemption
amount for each dependent, as defined in section 152. Section
152(a) provides, in pertinent part, that a dependent includes a
son over half of whose support in the taxable year was received
from the taxpayer. Sec. 152(a)(1). In determining whether or
not an individual received over half of his or her support from
the taxpayer, there shall be taken into account the amount of
support received from the taxpayer as compared to the entire
amount of support which the individual received from all sources,
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