Albert Anderson - Page 5

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          child’s total support during 2004.2  Moreover, under petitioner’s           
          own version of the facts, it is apparent that Ms. Adjin-Tettey              
          had custody of the child for a greater portion of the year than             
          did petitioner.  Accordingly, under the special rule of section             
          152(e)(1), even if he or Ms. Adjin-Tettey, or the two together,             
          had provided over half the child’s total support during 2004, the           
          exemption would belong to Ms. Adjin-Tettey and not to                       
          petitioner.3  Therefore petitioner cannot claim his son as a                
          dependent for 2004.                                                         
          2.   Earned Income Credit                                                   
               Section 32 allows an earned income credit.  In the case of a           
          married individual, the earned income credit is allowable only if           
          a joint return is filed for the taxable year.  Sec. 32(d); sec.             
          1.32-2(b)(2), Income Tax Regs.  For this purpose, marital status            
          is determined under section 7703 as of the end of the taxable               
               The parties agree that petitioner was married to Ms. Whitted           
          as of December 31, 2004.  Petitioner and Ms. Whitted did not file           

               2 Petitioner provided several receipts that showed                     
          approximately $535 worth of items purchased for a child but has             
          not established the total amount of support provided for his son            
          or the portion of the total support that he or Ms. Adjin-Tettey             
               3 Petitioner does not contend and the record does not                  
          suggest that Ms. Adjin-Tettey ever released her claim to the                
          exemption pursuant to sec. 152(e)(2).                                       

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