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Respondent determined a deficiency in petitioner’s Federal
income tax of $4,766 for the taxable year 2003.
The issues for decision are: (1) Whether petitioner is
entitled to claim dependency exemption deductions for KO and NW;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
Estill, South Carolina, on the date the petition was filed in
this case.
During taxable year 2003, petitioner was involved in a
romantic relationship with Sandra Orr (Ms. Orr). Ms. Orr had two
children, KO and NW, from prior relationships. KO and NW lived
with Ms. Orr during taxable year 2003.
Ms. Orr did not work during taxable year 2003. During
taxable year 2003, Ms. Orr was entitled to receive $62 per week
in child support from KO’s father. KO and NW had health
insurance for taxable year 2003 through Medicare and/or Medicaid;
neither petitioner nor Ms. Orr made payments for this health
1The Court uses only the minor children’s initials.
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Last modified: May 25, 2011