Cyrus Bartholomew Dazzel - Page 8

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          produce any documentation in the form of a medical bill or                  
          statement listing the children’s address as Orange, New Jersey.             
              Because we cannot conclude that MS and YS meet either the               
          section 151(c)(3) or 152(a) definition of dependent, we need not            
          address whether petitioner provided more than one-half of their             
          support, and accordingly sustain the respondent on this issue.              
          II.  Head of Household Status                                               
              Section 1(b) imposes a special tax rate on individuals                  
          filing as head of household.  As relevant herein, section 2(b)              
          defines a “head of household” as an unmarried individual who                
          maintains as his home a household that, for more than one-half of           
          the taxable year, constitutes the principal place of abode of a             
          person who is a dependent of the taxpayer, if the taxpayer is               
          entitled to a deduction for the taxable year for that dependent             
          under section 151.                                                          
              The Court has sustained respondent’s determination                      
          disallowing the claimed dependency exemption deductions, and, as            
          a result, petitioner is not entitled to head of household filing            
          status for 2003.  Thus, respondent’s determination that                     
          petitioner is not entitled to head of household filing status is            
          sustained.                                                                  
          III.  Earned Income Credit                                                  
              Section 32(a) provides for an earned income credit in the               
          case of an eligible individual.  Section 32(c)(1)(A)(i), in                 






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