- 2 -
Respondent determined a deficiency in petitioner’s Federal
income tax in the amount of $3,308 for 2001.
The issues for decision are whether, for the year 2001,
petitioner is entitled to (1) a dependency exemption deduction
for one child under section 151(c); (2) head-of-household filing
status under section 2(b)(1); and (3) the earned income credit
under section 32(a).2
Some of the facts were stipulated. Those facts, with the
exhibits annexed thereto, are so found and are made part hereof.
Petitioner’s legal residence at the time the petition was filed
was Vancouver, Washington.
On her Federal income tax return for 2001, petitioner
reported total income of $13,285, consisting of $10,363 in salary
and wages, $17 in taxable interest income, and $2,905 in
unemployment compensation. Petitioner deducted two exemptions,
one for herself and the other for her granddaughter, L.H. As
noted supra note 2, petitioner claimed the child care credit, the
child tax credit, the earned income credit, and head-of-household
filing status.
2Petitioner claimed a child care credit under sec. 21 and
the child tax credit under sec. 24. Both credits are allowable
if the taxpayer is entitled to a dependency exemption deduction
for a child. Accordingly, petitioner’s entitlement to these
credits depends on the Court’s holding on the dependency
exemption deduction issue.
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