Noel Colstock - Page 3

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          and this opinion should not be cited as authority.                          
               Respondent determined for 2002 a deficiency in petitioner’s            
          Federal income tax of $3,494.                                               
               The issues for decision are whether petitioner is entitled             
          to:  (1) A dependency exemption deduction, (2) the earned income            
          credit, (3) head of household filing status, and (4) the child              
          tax credit.                                                                 
               Some of the facts have been stipulated and are so found.               
          The stipulation of facts and the exhibits received into evidence            
          are incorporated herein by reference.  At the time the petition             
          was filed, petitioner resided in Miami, Florida.                            
               Although he was married, petitioner filed as head of                   
          household and reported income of $14,605 on his 2002 Federal                
          income tax return.  Petitioner has a child with Ms. Linda White             
          Johnson (Ms. Johnson), who is not his wife.  He claimed a                   
          dependency exemption deduction for this daughter, LJ.1  He also             
          claimed a child tax credit of $171, an earned income credit of              
          $2,329, and an additional child tax credit of $426.                         
               Respondent issued a notice of deficiency determining that              
          petitioner is not entitled to head of household filing status,              
          the claimed dependency exemption deduction, or any of the credits           
          applicable to the child for 2002 because he failed to                       

               1The Court only uses the minor child’s initials.                       

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