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Respondent determined a deficiency of $2,790 in petitioner’s
Federal income tax for the year 2003.
After concessions by respondent,2 the issues for decision
are: (1) Whether petitioner is entitled to head-of-household
filing status under section 2(b), and (2) whether petitioner is
entitled to claim the earned income credit under section 32.
Some of the facts were stipulated. Those facts, with the
exhibits annexed thereto, are so found and made part hereof.
Petitioner’s legal residence at the time the petition was filed
was New Orleans, Louisiana.
At the time of trial, petitioner was not employed and was
collecting permanent disability benefits. He had previously
worked as a seamster for 15 years; however, it is unclear whether
petitioner was employed or only collecting disability benefits
during the year at issue. Regardless, on his 2003 Federal income
tax return, petitioner reported $6,966 in gross income.
Respondent does not challenge that amount.
During 2003, Ms. Elaine Lloyd resided with petitioner. At
the time of trial, petitioner and Ms. Lloyd had been living with
each other continually for at least 9 years. Petitioner and Ms.
Lloyd remain unmarried. Instead, petitioner refers to Ms. Lloyd
2At trial, respondent conceded the dependency exemption
determinations from the notice of deficiency. As a result,
petitioner is entitled to claim dependency exemption deductions
for both his common law wife, Ms. Lloyd, and one of Ms. Lloyd’s
children, I.L., on his 2003 Federal income tax return.
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Last modified: May 25, 2011