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The decision to be entered is not reviewable by any other Court,
and this opinion should not be cited as authority.
Respondent determined a deficiency of $4,359 in petitioner’s
Federal income tax for the year 2003.
After a concession by petitioner, noted hereafter, the
issues for decision are whether, for the year 2003, petitioner is
entitled to (1) a dependency exemption deduction for his son
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).
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 Dunedin, Florida.
On his Federal income tax return for 2003, petitioner
reported wage income of $16,756. Petitioner was employed part
time on the golf course of a country club as an irrigation
technician. He had no other employment during 2003 and no other
income. Petitioner had a son and a daughter who were 22 years
old and 19 years old, respectively, in 2003. The two mothers of
the children provided no support to them during the year at
issue. Petitioner was not married during 2003.
During the year at issue, the son earned $13,357, and the
daughter earned $20,096. Petitioner filed a Federal income tax
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