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Respondent determined a deficiency in petitioner’s Federal
income tax of $3,558 for the taxable year 2002.
After concessions,1 the issues for decision are: (1)
Whether petitioner is entitled to claim a dependency exemption
deduction for KH;2 (2) whether petitioner is entitled to head-of-
household filing status; (3) whether petitioner is entitled to an
earned income credit; and (4) whether petitioner is entitled to a
child tax 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
Dillon, South Carolina, on the date the petition was filed in
this case.
In April of 1999, petitioner and Felecia Ann Harris (Ms.
Harris) were married. Ms. Harris had two children from prior
relationships. Petitioner and Ms. Harris had a child, KH, in
April of 2002. KH is the only child at issue in the case at bar.
Petitioner and Ms. Harris separated in June of 2002.
However, they never formally divorced. In fact, at the time of
1At trial, petitioner conceded that he was not entitled to
the Hope Scholarship Credit pursuant to sec. 25A, which he had
claimed on his 2002 Federal income tax return.
2The Court uses only the minor child’s initials.
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