- 2 -
Respondent determined a deficiency in petitioner’s Federal
income tax of $3,215 for taxable year 2004. The issues for
decision are: (1) Whether petitioner is entitled to a dependency
exemption deduction for his niece, BMB;1 (2) whether petitioner
is entitled to an earned income credit; and (3) whether
petitioner is entitled to both a child tax credit and an
additional child tax credit.
Background
Some of the facts were stipulated and are so found. The
stipulation of facts and attached exhibits are incorporated
herein by reference.
At the time the petition was filed, petitioner resided in
Miamisburg, Ohio.
During the taxable year 2004, petitioner held several jobs.
He worked for Burlington Coat Factory, Extra Help Staffing, and
American Building Maintenance Company (ABM) earning $1,976, $31,
and $10,065, respectively.
During the greater part of 2004, petitioner worked for ABM
as an office cleaner at a building that was located across the
street from an apartment he lived in with his girlfriend,
Trueshonda Carmicle (Ms. Carmicle). Petitioner’s daily work
shift was from 5:30 p.m. until 2:00 a.m. He worked for ABM from
March 2003 until sometime in 2005.
1 The Court uses only the initials of the minor child.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011