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Respondent determined a deficiency in petitioner’s Federal
income tax of $2,506 for the taxable year 2002.
The issues for decision are: (1) Whether petitioner is
entitled to claim a dependency exemption deduction for JTMZ;1 (2)
whether petitioner is entitled to head-of-household filing
status; and (3) whether petitioner is entitled to an earned
income credit for taxable year 2002.
Background
Some of the facts have been stipulated and are so found.
The stipulation of facts and the attached exhibits are
incorporated herein by this reference. Petitioner resided in
Barnwell, South Carolina, on the date the petition was filed in
this case.
Petitioner began dating Katrina Laird (Ms. Laird) sometime
during 1999. At that time, Ms. Laird was separated from her
spouse but was not divorced. Ms. Laird had a child from her
previous relationship. Petitioner and Ms. Laird dated and lived
together, along with her child from the previous relationship,
for nearly 3 years. Unbeknownst to Ms. Laird and petitioner, at
the time they began dating Ms. Laird was pregnant. In 1999, Ms.
Laird gave birth to JTMZ. Both Ms. Laird and petitioner believed
that JTMZ was their child. Petitioner loved and cared for JTMZ
as if he were petitioner’s own child. Petitioner and Ms. Laird
1The Court uses only the minor child’s initials.
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