Daniel Aaron Baker - Page 11

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          term “head of household” is defined in section 2(b) as an unmar-            
          ried individual who maintains as his home a household that                  
          constitutes for more than one-half of the taxable year the                  
          principal place of abode for, inter alia, a daughter.  Sec.                 
          2(b)(1)(A).  An individual is considered as maintaining a house-            
          hold only if such individual provided over one-half of the cost             
          of maintaining the household during the taxable year.  Sec. 2(b).           
               We find that the record is devoid of evidence that we                  
          consider to be reliable supporting petitioner’s position that               
          during his taxable year 2003 he maintained as his home a house-             
          hold that constituted the principal place of abode, as a member             
          of such household, of his daughter A for more than one-half of              
          that year.                                                                  
               On the record before us, we find that petitioner has failed            
          to carry his burden of establishing that he is entitled for his             
          taxable year 2003 to head of household filing status.                       
          Claimed Earned Income Tax Credit                                            
               Section 32(a)(1) permits an eligible individual an earned              
          income credit against such individual’s tax liability.  The                 
          earned income tax credit is calculated as a percentage of the               
          individual’s earned income.  Sec. 32(a)(1).  Section 32(a)(2)               
          limits the credit allowed.  Section 32(b) prescribes different              
          percentages and amounts that are to be used to calculate the                
          credit depending on whether the eligible individual has no                  

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