- 2 -
is not reviewable by any other court, and this opinion should not
be cited as authority.
Respondent determined a deficiency of $4,400 in petitioner’s
Federal income tax for 2002. The issues for decision are whether
petitioner is entitled to head of household filing status under
section 2(b) and whether petitioner is entitled to the earned
income credit under section 32(a).
Some of the facts were stipulated. Those facts, with the
exhibits annexed thereto, are so found and are made part hereof.
Petitioner’s legal residence at the time the petition was filed
was Marietta, Georgia.
Petitioner filed a Federal income tax return for 2002 on
which he claimed two dependency exemption deductions for his
stepchildren, a child tax credit under section 24, and the earned
income credit under section 32(a). Petitioner filed as a head of
household under section 2(b). In the notice of deficiency,
respondent disallowed the two dependency exemption deductions,
the section 24 child tax credit and the section 32(a) earned
income credit and changed petitioner's filing status to married
filing separately. At trial, respondent conceded petitioner's
entitlement to the two dependency exemption deductions.2 With
2 As a result of this concession, since the evidence at
trial satisfied the conditions of sec. 24(c)(1) relating to the
meaning of "qualifying child", the allowance of the dependency
(continued...)
Page: Previous 1 2 3 4 5 6 7 Next
Last modified: May 25, 2011