Curtis D. Custis - Page 3

                                        - 2 -                                         
               Respondent determined a deficiency of $4,788 in petitioner’s           
          Federal income tax for 2003.  The issues for decision are:  (1)             
          Whether petitioner is entitled to two dependency exemptions; (2)            
          whether petitioner is entitled to head of household filing                  
          status; (3) whether petitioner is entitled to an earned income              
          tax credit; and (4) whether petitioner is entitled to an                    
          additional child tax credit.                                                
               Some facts have been stipulated and are so found.  The                 
          stipulation of facts and the attached exhibits are incorporated             
          by this reference.  When the petition was filed, petitioner                 
          resided in Glassboro, New Jersey.                                           
               Respondent sent a notice of deficiency to petitioner setting           
          forth a deficiency of $4,788 in income tax for 2003.  In the                
          notice of deficiency, respondent changed petitioner’s filing                
          status to single and disallowed petitioner’s two dependency                 
          exemptions for petitioner’s son, IC,2 and niece, AC, the earned             
          income tax credit, and the additional child tax credit.                     
               Petitioner and IC’s mother did not live together during                
          2003.  IC lived with his mother during most of the year.  IC’s              
          mother did not claim him as a dependent on her 2003 tax return.             
          Petitioner and IC’s mother orally agreed to let petitioner claim            
          their son as a dependent on his return in 2003, but IC’s mother             

               2 The Court uses only the initials of minor children.                  

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