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Respondent determined for 2004 a deficiency in petitioner’s
Federal income tax of $5,443. The issues for decision are
whether petitioner is entitled to: (1) Dependency exemption
deductions for his cousin and his niece, (2) head of household
filing status,1 (3) an earned income credit, and (4) an
additional child tax credit.
Background
The parties could not reach agreement on a stipulation of
facts. The exhibits received in evidence are incorporated herein
by reference. At the time the petition in this case was filed,
petitioner resided in Sacramento, California.
Petitioner was self-employed as a barber in 2004. During
2004, petitioner lived in an apartment with his girlfriend Tianna
Logan (Ms. Logan), his cousin DR, and his niece AM.2 AM is the
daughter of petitioner’s brother. In 2004, DR was in the ninth
grade and AM was in the fourth grade.
Ms. Logan was employed in 2004. The apartment that
petitioner and the children lived in during 2004 was leased in
Ms. Logan’s name.
1The Court’s resolution of the issue of petitioner’s filing
status will determine the correct computation of his standard
deduction for 2004.
2The Court will refer to the minor children by their
initials.
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Last modified: May 25, 2011