Matthew D. Gilmore - Page 3

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               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                 
               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                 

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