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Respondent determined a deficiency of $5,328 in petitioner’s
Federal income tax for the year 2003.
The issues for decision are whether petitioner is entitled
to: (1) Dependency exemption deductions for three children under
section 151; (2) head-of-household filing status under section
2(b); (3) an earned income credit under section 32(a); and (4) a
child tax credit and an additional child tax credit under section
24.
Some of the facts have been stipulated and are so found.
The stipulation of facts and the annexed exhibits are
incorporated herein by reference. At the time the petition was
filed, petitioner resided in Alameda, California.
During the year at issue, petitioner was director of a human
rights project in San Francisco, California. The project
provided lawyer referral services to indigent people and an
advocacy service for victims of police misconduct and abuse.
Petitioner has a degree in political science, a master’s degree
in Afro-American studies, and a juris doctor degree.
Petitioner is the father of three children who were born,
respectively, in 1994, 1996, and 2000. Petitioner and the mother
of the three children never married, and they did not live
together during the year at issue. The children lived with
petitioner for the first 7 months of 2003 (the year at issue) and
lived with their mother for the remainder of the year. During
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