- 2 -
Respondent determined a deficiency in petitioner’s Federal
income tax of $4,600 for the taxable year 2002. The issues for
decision are: (1) Whether petitioner is entitled to dependency
exemption deductions for his children, AP and GP;1 (2) whether
petitioner is entitled to head-of-household filing status; and
(3) whether petitioner is entitled to an earned income credit.2
Background
This case was submitted fully stipulated pursuant to Rule
122. The stipulation of facts, supplemental stipulation of
facts, and the attached exhibits are incorporated herein by this
reference. At the time the petition was filed, petitioner
resided in Cannelton, Indiana.
Petitioner and Kelly Harpe have two children, their son AP
and their daughter GP (collectively, “the children”). Petitioner
and Ms. Harpe have never been married. By order of the Perry
County, Indiana Circuit Court entered February 20, 1996,
paternity of petitioner for AP was established, and petitioner
was ordered to pay $50 per week in child support. Petitioner’s
1 The Court uses only the minor children’s initials.
2 In a section of the notice of deficiency titled
“Explanation of Items”, respondent disallowed petitioner a child
tax credit. Petitioner, however, did not claim a child tax
credit on his return. Furthermore, the purported adjustment is
not reflected in respondent’s calculation of the deficiency,
which is contained in a separate section of the notice. Because
the purported adjustment does not affect the amount of tax at
issue, we do not address this matter further.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 Next
Last modified: May 25, 2011