Ronald Lewis Boulden - Page 3

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               Respondent determined a deficiency in petitioner's Federal             
          income tax of $1,398 for 2001.  The issues for decision are:                
          (1) Whether petitioner is entitled to a dependency exemption                
          deduction for his daughter for 2001, and (2) whether petitioner             
          is entitled to a child tax credit for 2001.                                 
               Some of the facts have been stipulated, and they are so                
          found.  The stipulation of facts and the attached exhibits are              
          incorporated herein by this reference.  Petitioner resided in New           
          Castle, Delaware, at the time the petition was filed.                       
               Petitioner and Holly Sulecki (Ms. Sulecki) have a daughter,            
          Paige M. Sulecki (Paige).  Petitioner and Ms. Sulecki were never            
          married to each other.                                                      
               Petitioner and Ms. Sulecki lived apart at all times during             
          2001.  Petitioner has never had custody of Paige and is                     
          prohibited from having any contact with her.  He does not know              
          where Paige resided during the year in issue or how much was                
          spent for her housing or food costs.                                        
               Through wage garnishments, petitioner pays $366 per month in           
          child support for Paige.  Petitioner did not purchase any                   
          clothing or gifts for Paige during 2001.                                    
               Petitioner timely filed a Federal income tax return for                
          2001.  Petitioner claimed a dependency exemption for Paige as               
          well as a child tax credit.  He did not attach a written                    

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