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Respondent determined a deficiency in petitioner’s Federal
income tax of $4,499 for the taxable year 2003. At trial,
petitioner conceded a previously claimed exemption for Shawnette
Starks (Ms. Starks). Four issues for decision remain: (1)
Whether petitioner is entitled to dependency exemption deductions
for MS and YS,1 (2) whether petitioner is entitled to head of
household filing status, (3) whether petitioner is entitled to an
earned income credit, and (4) whether petitioner is entitled to a
child tax credit.
Background
Some of the facts have been stipulated, and they are so
found. The stipulation of facts and attached exhibits are
incorporated herein by this reference. At the time of filing the
petition, petitioner resided in Orange, New Jersey.
During the year at issue, petitioner resided in Orange, New
Jersey, in a residence he purchased in 2001, and worked as a
self-employed carpenter.
Petitioner began dating Ms. Starks sometime during 1999.
Also in 1999, Ms. Starks gave birth to MS. Petitioner and Ms.
Starks were not living together at the time MS was born.
Petitioner was not present at the hospital at the time of the
birth, and no father was listed on MS’s birth certificate.
1 The Court uses the minor children’s initials.
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