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Respondent determined a deficiency of $2,639.70 in
petitioner’s 2001 Federal income tax. The issues are whether
petitioner is entitled to (1) a dependency exemption deduction
and (2) an earned income credit (EIC) for a child. Petitioner
resided in North Miami, Florida, at the time the petition was
filed.
The facts may be summarized as follows. Petitioner is
unmarried. During 2001, petitioner lived with Lucia Duverger,
his “girlfriend” (Ms. Duverger), and two children, one of whom
was petitioner’s daughter (Dina). Petitioner is self-employed as
a taxicab driver.
In preparing his 2001 Federal income tax return, petitioner
reported taxable income of $7,589 and claimed a dependency
exemption deduction and an EIC based on amounts he allegedly paid
for the support of Dina. He also claimed head of household
filing status.2 Respondent disallowed the dependency exemption
deduction and the EIC. Ms. Duverger filed a Federal income tax
return for 2001 reporting taxable income of $18,855 and claimed
dependency exemption deductions for two children, a child tax
credit, and an EIC.
2 Petitioner later submitted an amended return on which he
reported $355 of additional self-employment income and claimed
“single” filing status. Petitioner’s filing status is not at
issue.
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Last modified: May 25, 2011