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income tax for the taxable year 1999 in the amount of $2,091.
The issues for decision are as follows:
(1) Whether petitioner is entitled to a deduction for a
dependency exemption for his son Christopher William Thompson.
We hold that he is not.
(2) Whether petitioner is entitled to head of household
filing status. We hold that he is not.
(3) Whether petitioner is entitled to an earned income
credit. We hold that he is not.
An adjustment to the amount of petitioner’s standard
deduction is a purely mechanical matter, the resolution of which
is dependent on our disposition of the disputed issue regarding
petitioner’s filing status.
Background2
Some of the facts have been stipulated, and they are so
found.3 Petitioner resided in Chicago, Illinois, at the time
that his petition was filed with the Court.
2 We decide the issues in this case without regard to the
burden of proof. Accordingly, we need not decide whether the
general rule of sec. 7491(a)(1) is applicable in this case. See
Higbee v. Commissioner, 116 T.C. 438 (2001).
3 In the parties’ Stipulation of Facts, respondent reserved
hearsay objections to three of petitioner’s exhibits. We
overrule those objections at this time. However, we accord no
weight to any unsupported and conclusory statement made in those
exhibits.
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