Kelly London McCullar - Page 1

                                 T.C. Memo. 2003-272                                  

                               UNITED STATES TAX COURT                                

                        KELLY LONDON MCCULLAR, Petitioner v.                          
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 1477-02.              Filed September 17, 2003.             

                    R determined that P was not entitled to (1) a                     
               dependency exemption for his daughter, (2) head of                     
               household status, and (3) a child tax credit.                          
                    1.  Held:  P was the custodial parent of his                      
               daughter and therefore may claim a dependency exemption                
               for her.                                                               
                    2.  Held, further, P is entitled to head of                       
               household status and the child tax credit.                             

               Kelly London McCullar, pro se.                                         
               Julie P. Gasper, for respondent.                                       

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