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petitioner picked them up from, the Daycare Center. On certain
other days during the period January 2 through March 31, 2003,
Ms. Wus brought the children to, and also picked them up from,
the Daycare Center. On certain other days during that period,
petitioner brought the children to, and also picked them up from,
the Daycare Center. During the period January 2 through March
31, 2003, the times at which the children were brought to the
Daycare Center ranged from as early as 6:45 a.m. to as late as
4:20 p.m., and the times at which the children were picked up
from that center ranged from 11:00 a.m. to 5:45 p.m. In most
instances, however, the children were brought to the Daycare
Center before 9:00 a.m. and picked up from the Center between
4:30 p.m. and 5:30 p.m. During the period January 2 through
March 31, 2003, both petitioner and Ms. Wus made payments of
undisclosed amounts toward the cost of the children’s daycare at
the Daycare Center.
Petitioner timely filed his tax return for taxable year 2003
(petitioner’s 2003 return). In petitioner’s 2003 return, peti-
tioner reported wages of $14,929, business income of $420 from
Schedule C, Profit or Loss From Business, total income of
$15,349, and adjusted gross income of $15,349. In petitioner’s
2003 return, petitioner claimed (1) a dependency exemption
deduction for his daughter A, (2) head of household filing
status, (3) the earned income tax credit, (4) the child tax
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