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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
separation.
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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Last modified: May 25, 2011