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Respondent determined a deficiency in petitioner’s Federal
income tax of $3,778 for the taxable year 2002.
The issues for decision are: (1) Whether petitioner is
entitled to dependency exemption deductions for her
grandchildren, CME and CJE;1 (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 child tax credits of $923 for taxable year 2002.
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
Newport News, Virginia, on the date the petition was filed in
this case.
Background
Both CME and CJE are petitioner’s grandchildren. Maria
Embry (Ms. Embry) is petitioner’s daughter and the mother of both
CME, born in 1987, and CJE, born in 1994. Michael Embry, Sr.
(Mr. Embry) is the father of CJE. CME’s father was not
identified in the record. In addition to CJE, Ms. Embry and Mr.
Embry have three other children. Ms. Embry and Mr. Embry were
legally separated in 2001 and remained legally separated during
the 2002 tax year.
1The Court uses only the minor children’s initials.
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