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Respondent determined a deficiency in petitioner’s Federal
income tax of $3,290 for the taxable year 2003.
The issues for decision are: (1) Whether petitioner is
entitled to claim a dependency exemption deduction for DS;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 a child tax
credit for taxable year 2003.
Background
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
Jackson, South Carolina, on the date the petition was filed in
this case.
During taxable year 2003, petitioner resided in a dwelling
next to that of his sister, Yvonne Smith (Yvonne), who was
single. Yvonne has a son DS, who turned 17 years old during
taxable year 2003, and who lived with Yvonne.
Also, during taxable year 2003, petitioner was employed as a
long-distance truck driver by J.B. Hunt Transport, Inc.
Additionally, petitioner was self-employed by his own truck
company, E. Smith Trucking Company. J.B. Hunt Transport, Inc.
issued to petitioner a Form W-2, Wage and Tax Statement, which
1The Court uses only the minor child’s initials.
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