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total support provided to Ileane and Janiah nor the amount of
support provided by petitioner. Respondent is sustained on this
issue.
2. Head of Household
Section 1(b) imposes a special tax rate on individuals
filing as head of household. As relevant herein, section 2(b)
defines a “head of household” as an unmarried individual who
maintains as his home a household that for more than one-half of
the taxable year constitutes the principal place of abode of a
person who is a dependent of the taxpayer, if the taxpayer is
entitled to a deduction for the taxable year for that dependent
under section 151.
The Court has sustained respondent’s determination
disallowing the claimed dependency exemption deductions, and, as
a result, petitioner is not entitled to head-of-household filing
status for 2002. Thus, respondent’s determination that
petitioner is not entitled to head-of-household filing status is
sustained.
3. Earned Income Credit
Section 32(a) provides for an earned income credit in the
case of an eligible individual. Section 32(c)(1)(A)(i), in
pertinent part, defines an “eligible individual” as any
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