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Respondent determined a deficiency in petitioner’s Federal
income tax of $4,798 for 2003. The issues for decision are
whether petitioner: (1) Is entitled to deductions for dependency
exemptions, (2) is entitled to head of household filing status,1
(3) is entitled to an earned income credit, and (4) is entitled
to an “additional child tax credit”.
Background
The stipulated facts and exhibits received into evidence are
incorporated herein by reference. At the time the petition in
this case was filed, petitioner resided in Ayer, Massachusetts.
Petitioner has two sons, RM, born on May 12, 1983, and JM,
born on July 30, 1995. Petitioner is married to, but separated
from, Estacia Ovalle (Ms. Ovalle), who is the mother of RM.
Petitioner and Ms. Ovalle are in the process of seeking a
divorce. JM’s mother is Yosary Manzueta. During 2003, both RM
and JM lived with Ms. Ovalle.
During 2003, petitioner was employed as a driver by Trombly
Motor Coach Services, Inc. Petitioner timely filed a 2003 U.S.
Individual Income Tax Return Form 1040A reporting wages of
$11,757 and adjusted gross income of $12,472.
1The Court’s resolution of the issue of petitioner’s filing
status will determine the correct computation of his standard
deduction for 2003.
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