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Respondent determined for 2002 a deficiency in petitioner’s
Federal income tax of $5,175.
The issues for decision are: (1) Whether petitioner is
entitled to dependency exemption deductions; (2) whether
petitioner is entitled to the earned income credit; and (3)
whether petitioner is entitled to the child tax credit.
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 was
filed, petitioner resided in Paramount, California.
Petitioner timely filed his electronic Form 1040, U.S.
Individual Income Tax Return, for 2002 reporting income of
$18,245. Petitioner claimed dependency exemption deductions for
himself and for his sisters, K.A. and A.A.1 Petitioner’s mother,
Ms. Norma J. Taylor (Ms. Taylor), is also the mother of the
girls.
During 2002, petitioner lived with Ms. Taylor and paid her
$300 per month for his rent. His car payment was $280 monthly,
his car insurance was $80 per month, and he had credit card
payments of $20 to $35 per month.
1The Court uses only the minor children’s initials.
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Last modified: May 25, 2011