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In 2002, Ms. Starks gave birth to YS. Following the birth,
Ms. Starks resided with her mother in Brooklyn, New York. No
father was listed on YS’s birth certificate. Hospital records
for Ms. Starks’s labor and delivery indicate her address is the
same as her mother’s in Brooklyn, New York. Although petitioner
and Ms. Starks have lived together intermittently since 1999,
including the year at issue, they have never been married.
Petitioner timely filed his Form 1040, U.S. Individual
Income Tax Return, for taxable year 2003. In his Federal income
tax return, petitioner claimed MS and YS as dependents.
Petitioner also claimed head of household filing status, an
earned income credit, and a child tax credit.
On June 7, 2004, respondent issued a notice of deficiency
denying petitioner: (1) The claimed dependency exemptions; (2)
head of household filing status; (3) an earned income credit,
and; (4) a child tax credit for taxable year 2003. Petitioner
timely filed the underlying petition in this case on July 6,
2004.
Discussion
Generally, the Commissioner’s determination of a deficiency
is presumed correct, and the taxpayer bears the burden of proving
that the determination is improper. Rule 142(a)(1); Welch v.
Helvering, 290 U.S. 111, 115 (1933). Deductions are a matter of
legislative grace, and the taxpayer bears the burden of proving
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