Rafael Manzueta - Page 3

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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”.                                        
               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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