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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