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Income Tax Keyed to Graetz
Baker v. Commissioner
Citation:
91 T.C.M 949 (2006)Facts
Petitioner and Deanna Wus have two children together, a son and a daughter. The couple were living together with their children but in 2002 they separated and began a co-parenting relationship with the children with no official custody agreement. This co-parenting relationship involved both Petitioner and Ms. Wus picking up their children from daycare as well as providing a home for them at different times. Petitioner claimed several deductions and credits for the taxable year of 2003, including the EITC, for which he claimed his daughter as a qualifying child for the tax benefits. The Commissioner of Internal Revenue disallowed these credits and deductions, finding that Petitioner did not meet his burden to show that he had custody of his daughter for the required time period.
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