Matthew D. Gilmore - Page 6

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          total support provided to Ileane and Janiah nor the amount of               
          support provided by petitioner.  Respondent is sustained on this            
               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            
               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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