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Respondent determined a deficiency in petitioner’s Federal
income tax of $1,634 for the taxable year 2002.
The issues for decision are: (1) Whether petitioner is
entitled to claim a dependency exemption deduction for JM;1 and
(2) whether petitioner is entitled to an earned income credit
with JM as the qualifying child.
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 Sun
Valley, California, on the date the petition was filed in this
case.
During taxable year 2002, petitioner was involved in a
romantic relationship with Orlando Martinez (Mr. Martinez). In
fact, during taxable year 2002, petitioner and Mr. Martinez
became engaged to be married.
In January of 2002, petitioner and her son, AM, from a
previous marriage, moved in with Mr. Martinez and his three
children from previous relationships. One of Mr. Martinez’s
children, JM, is the child at issue in the present case. In
September of 2002, petitioner, her son, Mr. Martinez, and his
children all moved into a larger residence. They all continued
to live together for the remainder of the taxable year 2002.
1The Court uses only the minor child’s initials.
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