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any other court, and this opinion should not be cited as
authority.
Respondent determined a $1,997.40 deficiency in petitioner’s
2003 Federal income tax. The issues for decision are: (1)
Whether petitioner qualifies as a head of household, and (2)
whether petitioner is entitled to treat either of his children as
a qualified child for purposes of the earned income credit.1
Background
Some of the facts have been stipulated and are so found. At
the time the petition was filed, petitioner resided in Shelburne
Falls, Massachusetts.
Petitioner and Lisa Marie DiBiccari (Ms. DiBiccari) married
on June 29, 1991. They have two children, both of whom were
minors during the year in issue (the children).
In June 2002 petitioner, as the tenant, entered into a lease
covering a large house, identified and referred to in the lease
as “the premises”. Apparently, petitioner and the landlord who
owned the house were involved in a personal relationship. The
lease provides for a specific amount of rent petitioner was
1 Respondent’s pretrial memorandum indicates that
petitioner’s entitlement to the child tax credit is also in
dispute. A careful review of the notice of deficiency, however,
shows that petitioner was allowed a greater child tax credit than
claimed on his return. The additional child tax credit claimed
on petitioner’s return was, contrary to a discussion on the point
during trial, disallowed. The disallowance of the additional
child tax credit is computational and need not be addressed in
this opinion.
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