- 2 - be cited as authority. Respondent determined a deficiency of $4,529 in petitioner’s Federal income tax for 2000. The sole issue for decision is whether petitioner is entitled to an earned income credit under section 32(a), based on whether his daughters, Bianca and Alexa, are qualifying children under section 32(c)(3). More specifically, the question is whether the daughters had the same principal place of abode with petitioner for more than one-half of the taxable year under section 32(c)(3)(A)(ii).2 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 Cincinnati, Ohio. Petitioner’s son, Kyle W. Kennedy (Kyle), was born in 1985. 2 On his Federal income tax return for 2000, petitioner claimed one dependency exemption for his son, Kyle Kennedy, and claimed the earned income credit based on two qualifying children: the son, Kyle Kennedy, and a daughter, Bianca Kennedy. Petitioner also claimed head-of-household filing status. In the notice of deficiency, respondent disallowed the dependency exemption for Kyle Kennedy, disallowed the earned income credit, and determined that petitioner’s filing status was single rather than head-of-household. At trial, petitioner conceded his filing status was single and conceded that his son, Kyle, was not a qualifying child for purposes of the earned income credit. However, at trial, petitioner claimed that Bianca and another daughter, Alexa, were qualifying children for purposes of the earned income credit. Respondent, at trial, conceded that petitioner was entitled to the dependency exemption for Kyle and further conceded petitioner’s entitlement to a child tax credit under sec. 24 with respect to Kyle (even though petitioner had not claimed a child tax credit on his 2000 return).Page: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011