Menace St. Hilaire - Page 4

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          Mackcande, and at night they returned to 421 Jernigan Avenue to             
          sleep.  Petitioner paid for most of the expenses of maintaining             
          the residence at 5394 Botany Court.  Petitioner and Camelite were           
          not legally separated pursuant to a decree of divorce or legal              
               In preparing his 2000 Federal income tax return, petitioner            
          claimed, with respect to Mackcande, a dependency exemption                  
          deduction, an EIC, a child care credit based on amounts he                  
          allegedly paid to Camelite for taking care of Mackcande, a CTC,             
          and used the head of household filing status.  Respondent                   
          disallowed the dependency exemption deduction, the EIC, the child           
          care credit, and the CTC.  Respondent also determined that                  
          petitioner’s proper filing status was married filing separately.            
          Petitioner testified that Camelite would not file a joint return            
          because she would not get a tax refund.                                     
          Dependency Exemption Deduction                                              
               Petitioner argues that he is entitled to claim a dependency            
          exemption deduction with respect to Mackcande.  Sections 151 and            
          152 provide that a taxpayer is entitled to deduct an exemption              
          for a minor dependent if the taxpayer provides more than half of            
          the support for the minor dependent.  A son of a taxpayer is                
          included in the definition of a dependent.  Sec. 152(a)(1).  The            
          sole issue with regard to the dependency exemption deduction                
          claimed by petitioner is whether petitioner has established that            

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