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Respondent determined a deficiency in petitioner’s 2003
Federal income tax of $2,995. The issues to be decided are
whether petitioner is entitled to a dependency exemption
deduction, whether petitioner is entitled to head-of-household
filing status, and whether petitioner is entitled to an earned
income credit of $2,547.
Background
Some of the facts are stipulated and are so found. The
stipulation of facts and the accompanying exhibits are
incorporated herein by reference.
At the time of filing the petition, petitioner resided in
Columbia, South Carolina. Petitioner timely filed a 2003 Federal
income tax return, reporting an adjusted gross income of $12,287.
Petitioner reported S.L.B.1 as his daughter and claimed her as a
dependent. Additionally, petitioner filed as a head of household
and claimed an earned income credit of $2,547.
S.L.B. is the minor child of Ernestine Bethel, who at all
relevant times resided in Columbia, South Carolina.2 Ernestine
Bethel and petitioner were not married during 2003. However,
S.L.B. resided with petitioner during the entire 2003 year at the
request of Ernestine Bethel, who was unable to care for the child
1S.L.B. is a minor child to whom the Court refers by her
initials.
2At trial, petitioner testified that S.L.B. was 10 years old
during 2003, and respondent does not contest her age.
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