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was filed. Pursuant to section 7463(b), the decision to be
entered is not reviewable by any other court, and this opinion
shall not be treated as precedent for any other case.
Respondent determined a $3,644 deficiency in petitioner’s
Federal income tax for the taxable year 2004. The issues for
decision are whether, for 2004, petitioner is entitled to (1)
dependency exemptions for two of his fiance’s daughters; (2) head
of household filing status; and (3) an earned income credit
(EIC).
Background
At the time he filed his petition, petitioner resided in the
Bronx, New York, with his fiance, Tawana N. Edwards-Jackson (Ms.
Jackson), and her four children from a previous marriage.
Petitioner and Ms. Jackson have never been married, and
petitioner had not, as of the date of trial, adopted any of Ms.
Jackson’s children.
While living with Ms. Jackson in 2004, petitioner paid 50
percent of the rent for 5 months and 50 percent of the
babysitting costs for two of Ms. Jackson’s children for 5 months.
Petitioner also contributed money for other living expenses, such
as food and cable bills, but did not keep records of these
payments. In return for petitioner’s contributions, Ms. Jackson
agreed to release her claim to dependency exemptions for two of
her children and allow petitioner to claim the exemptions.
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