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For the year 2003, petitioner filed a Federal income tax
return, Form 1040A, U.S. Individual Income Tax Return. He filed
as a head-of-household and reported gross wage and salary income
of $17,314. He claimed one child as a dependent, the child care
credit, the child tax credit, and the earned income credit. In
the notice of deficiency, respondent changed petitioner’s filing
status to single, disallowed the claimed dependency exemption,
the child care credit, the additional child tax credit, and the
earned income credit and determined the late filing addition to
tax under section 6651(a)(1).
Petitioner is the father of one child, a boy, who was born
on October 27, 1989. Petitioner and the mother of the child
never married, although they had lived together in the past for
approximately 15 years. During the year at issue, the child
lived with his mother in the State of New York. It is this child
that petitioner claimed as a dependent on his 2003 Federal income
tax return. Respondent disallowed the claimed dependency
exemption.
The Court first considers petitioner’s entitlement to the
dependency exemption.
Section 151(c) allows taxpayers to deduct an annual
exemption amount for each dependent, as defined in section 152.
Under section 152(a), the term “dependent” means certain
individuals over half of whose support was received from the
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