- 3 - residences. On October 13, 2003, petitioner and Ms. Godley married. After the marriage, Ms. Godley and her son from a previous marriage moved in with petitioner and his son, also from a previous marriage. Petitioner and Ms. Godley were still married at the time of trial. Ms. Godley, separate from petitioner, filed a Federal income tax return for the taxable year 2003. On her 2003 Federal income tax return, Ms. Godley filed as a head of household. Petitioner timely filed his Form 1040A, U.S. Individual Income Tax Return, for the taxable year 2003. Petitioner filed his 2003 Federal income tax return as a head of household and claimed dependency exemption deductions for KM and MH. Petitioner also claimed an earned income credit with KM and MH as the qualifying children. Additionally, petitioner claimed a childcare credit, a child tax credit, and an additional child tax credit on his tax return for the taxable year 2003. On June 7, 2004, respondent issued a notice of deficiency denying petitioner (1) head of household filing status, (2) the claimed dependency exemption deductions, (3) the claimed earned income credit, (4) the claimed childcare credit, and (5) the claimed child tax credits. However, as previously noted, before trial respondent conceded that petitioner was entitled to the dependency exemption deductions, childcare credit, and child tax credits for the taxable year 2003.Page: Previous 1 2 3 4 5 6 7 8 Next
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