- 2 - 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.Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011