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Respondent determined a deficiency in petitioner’s Federal
income tax of $5,453 for 2002.
The issues for decision are: (1) Whether petitioner is
entitled to dependency exemption deductions; (2) whether
petitioner is entitled to head of household filing status; and
(3) whether petitioner is entitled to child tax credits.
Background
Some of the facts have been stipulated and are so found.
The stipulation of facts and exhibits received into evidence are
incorporated herein by reference. At the time the petition in
this case was filed, petitioner resided in Warren, Michigan.
During 2002, petitioner lived with his mother, Genevieve
Onorati; his sister, Samantha Wray; and his aunt, Catherine
Onorati (Ms. Onorati).
On his 2002 Form 1040, U.S. Individual Income Tax Return,
petitioner claimed four dependents: His daughter, ZJ;1 his son,
JO; his nephew, AR; and his aunt, Ms. Onorati.
Camille Jefferson (Ms. Jefferson) is ZJ’s mother. During
2002, Ms. Jefferson had physical custody of ZJ the entire year.
ZJ spent weekends with petitioner. Petitioner did not attach a
1The Court uses only the minor children’s initials.
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