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of his former residence and the residence of his fiancee,
respectively. Petitioner was single throughout the taxable year
2003.
In either late 2002 or early 2003, a fire destroyed an
apartment building where petitioner’s sister, Monique Brandon,
resided with her three minor children. In the aftermath of the
fire, the eldest child, SAB,1 came to live with petitioner in his
residence at 40 Mapes Avenue in Newark, New Jersey. During this
time, petitioner assisted his nephew, providing food and shelter
and, on some occasions, financial aid. Although additional
financial support was provided to petitioner from petitioner’s
mother and grandmother, neither the child’s mother nor his father
provided any financial support to the child or petitioner. SAB
returned to his mother’s residence in Orange, New Jersey, at some
time before the start of the 2003-2004 school year.
Petitioner reported wage income of $16,868 in 2003. On his
2003 Federal income tax return, petitioner claimed a dependency
exemption deduction for SAB, an earned income credit deduction,
and an additional child care tax credit. Petitioner also filed
as head of household on his 2003 Federal income tax return.
Respondent disallowed the dependency exemption deduction on
the ground that petitioner failed to establish that he provided
1The Court uses only the initials of the minor child.
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