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1. Whether petitioner is entitled to a section 151
dependency exemption for his son for taxable year 2003;
2. whether petitioner is entitled to a section 21 child
care credit for taxable year 2003;
3. whether petitioner is entitled to a section 24 child
tax credit for taxable year 2003; and
4. whether petitioner is entitled to a section 32 earned
income credit for taxable year 2003.
Background
Some of the facts and certain exhibits have been stipulated.
The parties’ stipulations of fact are incorporated in this
opinion by reference and are found as facts in the instant case.
At the time of filing the petition, petitioner resided in
Tallahassee, Florida.
In this opinion, our references to I.T.D.S. are to the
biological son of petitioner and Rhonda Gibson (Ms. Gibson).
Petitioner and Ms. Gibson were never married and did not live
together during 2003. During the 2003 school year, I.T.D.S.
lived with Ms. Gibson, her husband, and her other son at Ms.
Gibson’s home in Fort Valley, Georgia. Petitioner visited
I.T.D.S. approximately two weekends per month and on holidays.
During these visits, petitioner and I.T.D.S. stayed with
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