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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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