- 2 -
Respondent determined a deficiency in petitioner’s Federal
income tax of $4,088 for the taxable year 2002. The issues for
decision are: (1) Whether petitioner is entitled to dependency
exemption deductions for Ileane Gilmore2 and Janiah Gilmore, (2)
whether petitioner is entitled to head-of-household filing
status, (3) whether petitioner is entitled to an earned income
credit, and (4) whether petitioner is entitled to child tax
credits.
Background
Some of the facts have been stipulated, and they are so
found. The stipulation of facts and attached exhibits are
incorporated herein by this reference. At the time of filing the
petition, petitioner resided in Elizabeth, New Jersey.
During the year in issue, petitioner was 19 years old.
Petitioner lived in a three-bedroom apartment with his mother
Chanel Gilmore, and three siblings, Chantel, Sonora, and Tim.
Chantel had two children, Ileane (born August 23, 1998) and
Janiah (born February 9, 2002), who also lived in the household.
During 2002 petitioner worked for Friendly’s and Ruby
Tuesday and earned a total of approximately $9,359. Petitioner
also received unemployment compensation from the New Jersey
2 We note that the tax return listed the child as Ileane
Gilmore, but the child’s birth certificate listed her as Ileane
Celine Robbins and that Chantel Gilmore is reflected as the
mother.
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