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Respondent determined a deficiency in petitioner’s Federal
income tax of $3,677 for the taxable year 2003. The issues for
decision are: (1) Whether petitioner is entitled to a dependency
exemption deduction for his nephew; (2) whether petitioner is
entitled to head-of-household status; (3) whether petitioner is
entitled to an earned income credit; and (4) whether petitioner
is entitled to a child care credit.
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. At the time the petition
was filed, petitioner resided in South Orange, New Jersey.
During taxable year 2003, petitioner resided in a third-
floor apartment in a multifamily residence in Newark, New Jersey.
Forms W-2 included as part of the underlying record show that
during taxable year 2003, petitioner was employed by both
Goldring Gulf Distributing of Fort Walton, Florida, and Five Star
Carting of Brooklyn, New York, and had listed addressess for each
in Navarre, Florida, and Brooklyn, New York, respectively. In
addition to the aforementioned addresses, petitioner listed his
address on his 2003 Form 1040, U.S. Individual Income Tax Return,
as South Orange, New Jersey. Petitioner resided at the Newark,
New Jersey, address for 7 to 9 months of the taxable year 2003,
with the additional addresses in Florida and New York being that
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