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(1) Is petitioner entitled under section 1511 to a depend-
ency exemption deduction for his daughter A? We hold that he is
not.
(2) Is petitioner entitled under section 2(b) to head of
household filing status? We hold that he is not.2
(3) Is petitioner entitled under section 32 to the earned
income tax credit? We hold that he is not.
(4) Is petitioner entitled under section 24 to the child tax
credit? We hold that he is not.
(5) Is petitioner entitled under section 24 to the addi-
tional child tax credit? We hold that he is not.
FINDINGS OF FACT
At the time petitioner filed the petition, his mailing
address was in Dover, Delaware.
Petitioner and Deanna Wus (Ms. Wus) have a daughter A and a
son C (collectively, the children). At a time not disclosed by
the record, Ms. Wus purchased a double-wide trailer (trailer)
located at 153 Carnation Drive, Magnolia, Delaware. Ms. Wus,
petitioner, and the children lived in the trailer for an undis-
closed period of time prior to 2003. Sometime in 2002, Ms. Wus
1All section references are to the Internal Revenue Code in
effect for the year at issue. All Rule references are to the Tax
Court Rules of Practice and Procedure.
2The Court’s resolution of petitioner’s filing status con-
trols the amount of the standard deduction to which petitioner is
entitled for his taxable year 2003.
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Last modified: May 25, 2011