Jorge Gallardo - Page 3

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          addition to tax under section 6651(a)(1) in the amount of $145.50           
          for the failure to file the 2001 income tax return timely.  At              
          trial, respondent conceded the section 6651(a)(1) adjustment.               
               The issues for decision are:  (1) Whether petitioner is                
          entitled to a dependency exemption deduction under section 151;             
          (2) whether petitioner is entitled to head-of-household filing              
          status under section 2(b); (3) whether petitioner is entitled to            
          the earned income credit under section 32(a); and (4) whether               
          petitioner is entitled to the child care credit under section 21.           
          An additional adjustment, reducing the rate reduction credit                
          claimed by petitioner under section 6428, is a computational                
          adjustment that is resolved by the Court's holding on the                   
          contested issues.                                                           
               Some of the facts were stipulated.  Those facts, with the              
          exhibits annexed thereto, are so found and are made part hereof.            
          Petitioner's legal residence at the time the petition was filed             
          was Las Vegas, Nevada.                                                      
               Petitioner married Bertha Alicia Tello (Mrs. Gallardo) on              
          July 12, 1989.  They had three children of their marriage:  Jorge           
          A. Gallardo, born on February 4, 1990, Stacy Gallardo, born on              
          April 6, 1991, and Richard Gallardo, born on July 28, 1996.  At             
          trial, petitioner was employed as a cage cashier at one of the              
          casinos in Las Vegas, Nevada.  Mrs. Gallardo was also employed at           
          a casino during the year at issue.                                          

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