Menace St. Hilaire - Page 3

                                        - 2 -                                         
               Respondent determined a deficiency of $2,288 in petitioner’s           
          2000 Federal income tax.  The issues are whether petitioner is              
          entitled to (1) a dependency exemption deduction for his minor              
          son, (2) a child care credit under section 21 for his son, (3) a            
          child tax credit (CTC) under section 24 for his son, (4) an                 
          earned income credit (EIC) for his son, and (5) head of household           
          filing status.  Petitioner resided in Orlando, Florida, at the              
          time the petition was filed.                                                
               The facts may be summarized as follows.  Petitioner and his            
          wife, Camelite, were married in 1992.  They have three children             
          including a son, Mackcande.  Mackcande was 7 years old in 2000.             
          During 1998 petitioner and his wife lived together, and they                
          filed a joint Federal income tax return for that year.                      
          Petitioner’s testimony at to where they lived at that time is               
               In July 1999, petitioner and his son allegedly rented one              
          room in an apartment that his wife owned at 421 Jernigan Avenue,            
          Orlando, Florida.  The remainder of the apartment was rented to             
          another family.  Petitioner’s wife and the two other children               
          allegedly lived at 5394 Botany Court in Orlando.  Mackcande’s               
          school records and Camelite’s driver’s license and motor vehicle            
          registration, however, show that she lived at 421 Jernigan                  
          Avenue.  Although, again, petitioner’s testimony is unclear, as             
          we understand, Camelite prepared meals for petitioner and                   

Page:  Previous  1  2  3  4  5  6  7  8  9  Next

Last modified: May 25, 2011