Cyrus Bartholomew Dazzel - Page 4

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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,                
              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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