Bryant M. Hartfield - Page 3

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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.                                                    
               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               
               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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