- 2 -
this opinion shall not be treated as precedent for any other
case.
This case is before the Court on a petition for judicial
review of a notice of deficiency. Respondent determined a $5,116
deficiency for petitioner’s 2003 taxable year. The issues for
decision are whether petitioner is entitled to the following:
(1) Two dependency exemption deductions; (2) head of household
filing status; (3) a child tax credit; and (4) the earned income
credit.
Background
Some of the facts have been stipulated by the parties. The
stipulations, with accompanying exhibits, are incorporated herein
by this reference. At the time the petition was filed petitioner
resided in El Paso, Texas.
Petitioner lived with his mother, Juana Martinez, in 2003.
Petitioner’s sister, Patricia Chavez, and her two daughters, RJM
and CGM,2 also resided with petitioner’s mother. Petitioner’s
mother was listed as the responsible party on the lease and all
household bills.
During 2003, petitioner’s sister received State aid,
including food stamps, for herself and RJM and CGM. RJM and CGM
did not receive any support from their father.
2The Court will refer to the minor children by their
initials.
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