- 2 -
Respondent determined a deficiency in Federal income tax of
$4,305.35 for the 2001 taxable year. The issues for decision
are: (1) Whether petitioner is entitled to head-of-household
filing status for 2001; (2) whether petitioner is entitled to
dependency exemption deductions for Erica Benicna Maceda and Ivan
Maceda Rodriguez for 2001; (3) whether petitioner is entitled to
an additional child tax credit of $22 for 2001; and (4) whether
petitioner is entitled to an earned income credit of $4,008 for
2001.
Background
Some of the facts have been stipulated, and the stipulated
facts are incorporated in our findings by this reference. At the
time of filing his petition, petitioner resided in Los Angeles,
California.
During the year in issue, petitioner was a hardwood flooring
installer, and Cristina Rodriguez (Ms. Rodriguez) was a cook.
Ms. Rodriguez received wages of approximately $15,000 in 2001.
Petitioner and Ms. Rodriguez have three children: (1) Erica
Benicna Maceda (Erica), born February 13, 1988; (2) Tanya, born
1989; and (3) Ivan Maceda Rodriguez (Ivan), born April 15, 1993.
Petitioner and Ms. Rodriguez were not married in 2001, but
they shared a checking account during the year. Also in 2001,
they owned a duplex with two addresses: 4219 Zamora Street and
4221 Zamora Street. The duplex consisted of side-by-side
Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011