- 2 - 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.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 NextLast modified: March 27, 2008