Nathaniel A. McCullough, Jr. - Page 4

                                        - 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

Last modified: May 25, 2011