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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
contradictory.
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
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