Andre L. Wilson - Page 3

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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.                                               
               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