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Respondent determined a $4,648 deficiency in petitioner’s
2004 Federal income tax. The issues for decision are: (1)
Whether petitioner is entitled to deductions for dependency
exemptions; (2) whether petitioner is entitled to a child tax
credit; (3) whether petitioner qualifies as a head of household;
and (4) whether petitioner is entitled to an earned income
credit.
Background
Some of the facts have been stipulated and are so found.
The stipulation of facts and the attached exhibits are
incorporated herein by this reference. At the time the petition
was filed, petitioner resided in Silver Spring, Maryland.
From January through May 2004, petitioner lived in
Gaithersburg, Maryland, with his mother, his aunt, and six
siblings. Petitioner worked during 2004, as did his mother, his
aunt, and one of his sisters. Petitioner earned $11,015, and his
mother earned approximately $13,000. The record does not
disclose how much petitioner’s aunt or sister earned. The four
family members who worked each contributed toward the family’s
monthly expenses, such as food, clothing, mortgage, and utility
costs.
On or about June 1, 2004, petitioner moved to Washington,
D.C. Petitioner rented a room with his girlfriend, Hafiza
Olatunde, and continued to live there until sometime in 2005.
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