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the year in issue, and all Rule references are to the Tax Court
Rules of Practice and Procedure.
Respondent determined a deficiency of $6,063 in petitioner’s
2005 Federal income tax. The issues for decision are: (1)
Whether petitioner is entitled to dependency exemption deductions
for two children; (2) whether petitioner is entitled to a child
tax credit; (3) whether petitioner qualifies for head of
household filing status; and (4) whether petitioner is entitled
to an earned income credit.
Background
Some of the facts have been stipulated and are so found.
The stipulation of facts and the attached exhibits are
incorporated herein by this reference. At the time the petition
was filed, petitioner resided in Baltimore, Maryland.
From November 2004 through July 2005, petitioner lived in a
row house in Baltimore, Maryland, with his mother Ernestine
Marshall (Ms. Marshall), his girlfriend Eunice Briscoe (Ms.
Briscoe), and Ms. Briscoe’s two minor children, FA and AA.1
Petitioner is not related to FA or AA by blood or marriage and
had not adopted FA or AA. FA and AA’s biological father did not
provide any support for the children. The row house was owned by
Ms. Marshall. Neither petitioner nor Ms. Briscoe paid rent while
they lived in Ms. Marshall’s home; however, petitioner and Ms.
1 The Court uses initials when referring to minor children.
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Last modified: March 27, 2008