Daniel J. Onorati - Page 3

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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.                    
               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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