Rigoberto Campos Hernandez - Page 3

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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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