Santiago L. Garcia - Page 4

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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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