1Hereinafter, all section references are to the Internal

Revenue Code (Code) for the year at issue. All Rule references

are to the Tax Court Rules of Practice and Procedure.

T.C. Summary Opinion 2009-36

UNITED STATES TAX COURT

TERRELL MICHAEL EUBANKS, Petitioner v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket No. 22717-07S. Filed March 19, 2009.

Terrell Michael Eubanks, pro se.

Harry J. Negro, for respondent.

CHIECHI, Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect when

the petition was filed.1 Pursuant to section 7463(b), the decision to be entered is not reviewable by any other court, and this

opinion shall not be treated as precedent for any other case.
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Respondent determined a deficiency of $4,047 in petitioner’s

Federal income tax (tax) for his taxable year 2006.

The issues for decision for petitioner’s taxable year 2006

are:

(1) Is petitioner entitled to a dependency exemption deduction under section 151(a) for his girlfriend’s child, MB? We

hold that he is not.

(2) Is petitioner entitled to head of household filing

status under section 2(b)? We hold that he is not.

(3) Is petitioner entitled to the child tax credit under

section 24(a)? We hold that he is not.

(4) Is petitioner entitled to the additional child tax

credit under section 24(d)? We hold that he is not.

(5) Is petitioner entitled to the earned income tax credit

under section 32(a)? We hold that he is not.

Background

Some of the facts in this case have been stipulated by the

parties and are so found.

At the time petitioner filed the petition in this case, he

resided in Pennsylvania.

MB is the son of Christa Barfield (Ms. Barfield), petitioner’s girlfriend. Petitioner is not biologically related to

MB, and he is not MB’s adoptive father. 
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Petitioner filed a timely Form 1040A, U.S. Individual Income

Tax Return (tax return), for his taxable year 2006. In that tax

return, petitioner claimed (1) head of household filing status,

(2) a dependency exemption deduction for MB, (3) the child tax

credit, (4) the additional child tax credit, and (5) the earned

income tax credit. 

Respondent issued to petitioner a notice of deficiency

(notice) for his taxable year 2006. In that notice, respondent,

inter alia, disallowed petitioner’s claimed (1) head of household

filing status, (2) dependency exemption deduction for MB, 

(3) child tax credit, (4) additional child tax credit, and 

(5) earned income tax credit. 

Discussion

Petitioner has the burden of establishing that the determinations in the notice are wrong. See Rule 142(a); Welch v.

Helvering, 290 U.S. 111, 115 (1933). 

In support of his position with respect to each of the

issues presented in this case, petitioner relies on his own

testimony and the testimony of his girlfriend, Ms. Barfield. We

found petitioner’s testimony to be in certain material respects

conclusory, vague, uncorroborated, and self-serving. We found

the testimony of Ms. Barfield to be in certain material respects

conclusory, vague, uncorroborated, and serving the interest of

her boyfriend, petitioner. We are not required to, and we shall
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not, rely on the respective testimonies of petitioner and Ms.

Barfield in order to establish petitioner’s respective positions

with respect to the issues presented. See, e.g., Tokarski v.

Commissioner, 87 T.C. 74, 77 (1986).

Dependency Exemption Deduction

Section 151(a) provides that “the exemptions provided by

this section shall be allowed as deductions” to a taxpayer. 

Section 151(c) provides an exemption for each dependent of the

taxpayer as defined in section 152. Section 152(a) defines the

term “dependent” to mean either a qualifying child or a qualifying relative. 

We turn first to whether for petitioner’s taxable year 2006

MB is petitioner’s qualifying child and therefore is his dependent under section 152(a)(1). Section 152(c) defines the term

“qualifying child” as follows:

SEC. 152. DEPENDENT DEFINED.

(c) Qualifying Child.--For purposes of this

section--

(1) In general.--The term “qualifying

child” means, with respect to any taxpayer for any

taxable year, an individual--

(A) who bears a relationship to the

taxpayer described in paragraph (2),

(B) who has the same principal place

of abode as the taxpayer for more than

one-half of such taxable year,

(C) who meets the age requirements of

paragraph (3), and
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2Petitioner does not contend that MB is an eligible foster

child under sec. 152(f)(1)(A)(ii). 

3Petitioner does not contend that MB was placed with him for

adoption before or during 2006.

(D) who has not provided over one-half

of such individual’s own support for the

calendar year in which the taxable year

of the taxpayer begins.

For purposes of section 152(c)(1)(C), an individual meets the age

requirements if that individual is under age 19. Sec.

152(c)(3)(A)(i).

Section 152(c)(2) provides that a person bears a relationship to the taxpayer for purposes of section 152(c)(1)(A) “if

such individual is--(A) a child of the taxpayer or a descendant

of such child, or (B) a brother, sister, stepbrother, or stepsister of the taxpayer or a descendant of any such relative.” 

Section 152(f)(1) defines the term “child” for purposes of

section 152 to mean either “a son, daughter, stepson, or stepdaughter of the taxpayer,” sec. 152(f)(1)(A)(i), or “an eligible

foster child of the taxpayer”,2 sec. 152(f)(1)(A)(ii). An individual (1) legally adopted by the taxpayer or (2) placed with the

taxpayer for adoption by the taxpayer is treated as a child of

the taxpayer by blood.3 Sec. 152(f)(1)(B). 

The term “stepson” in section 152(f)(1)(A) is not defined in

the Code. “Where, as is the case here, the statute does not

define the word, we generally interpret it by using its ordinary
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and common meaning.” Carlson v. Commissioner, 116 T.C. 87, 93

(2001) (fn. ref. omitted). Merriam-Webster’s Collegiate Dictionary 1223 (11th ed. 2007), defines the word “stepson” to mean “a

son of one’s wife or husband by a former partner”. Ms. Barfield

testified that she is petitioner’s girlfriend and did not claim

that she married petitioner at any time before or during 2006. 

On the record before us, we find that during that year MB was not

petitioner’s stepson under section 152(f)(1)(A)(i). 

We have found that petitioner is not biologically related to

MB and that he is not MB’s adoptive father. See sec.

152(f)(1)(A)(i) and (B). On the record before us, we find that

during 2006 MB was not a child of petitioner as defined in

section 152(f)(1). On that record, we further find that for

petitioner’s taxable year 2006 MB is not his qualifying child as

defined in section 152(c) and therefore is not his dependent

under section 152(a)(1).

We turn now to whether for petitioner’s taxable year 2006 MB

is petitioner’s qualifying relative and therefore is his dependent under section 152(a)(2). Section 152(d) defines the term

“qualifying relative” as follows:

SEC. 152. DEPENDENT DEFINED.

(d) Qualifying Relative.--For purposes of this

section--

(1) In general.--The term “qualifying relative” means, with respect to any taxpayer for any

taxable year, an individual--
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(A) who bears a relationship to the

taxpayer described in paragraph (2),

(B) whose gross income for the calendar year in which such taxable year begins is less than the exemption amount

(as defined in section 151(d)),

(C) with respect to whom the taxpayer

provides over one-half of the individual’s support for the calendar year in

which such taxable year begins, and

(D) who is not a qualifying child of

such taxpayer or of any other taxpayer

for any taxable year beginning in the

calendar year in which such taxable year

begins.

In order for petitioner to establish that he provided more

than one-half of MB’s total support during 2006, see sec.

152(d)(1)(C), petitioner must establish (1) the total amount of

support from all sources provided to MB during 2006 and (2) that

petitioner provided over one-half of that total amount during

that year. See Archer v. Commissioner, 73 T.C. 963, 967 (1980);

Blanco v. Commissioner, 56 T.C. 512, 514-515 (1971); sec. 1.152-

1(a)(2)(i), Income Tax Regs.

The term “support” includes food, shelter, clothing, medical

and dental care, education, and the like. Sec. 1.152-1(a)(2)(i),

Income Tax Regs. The total amount of support for each claimed

dependent provided by all sources during the year in question

must be shown by competent evidence. Blanco v. Commissioner,

supra at 514. Where the total amount of support provided to a
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child during the year in question is not shown, and may not

reasonably be inferred from competent evidence, it is not possible to find that the taxpayer contributed more than one-half of

that child’s total support. Id. at 514-515; Fitzner v. Commissioner, 31 T.C. 1252, 1255 (1959).

Petitioner did not proffer any evidence establishing the

amount of support he provided to MB during 2006, nor did he

proffer any evidence establishing the total amount of support

from all sources provided to MB during that year. Petitioner

also failed to proffer any evidence from which the Court might

infer the total amount of support provided to MB during 2006. On

the record before us, we find that petitioner has failed to carry

his burden of establishing that during 2006 he provided more than

one-half of MB’s total support. On that record, we further find

that petitioner has failed to carry his burden of establishing

that for his taxable year 2006 MB is his qualifying relative as

defined in section 152(d) and therefore is his dependent under

section 152(a)(2). 

Based upon our examination of the entire record before us,

we find that petitioner has failed to carry his burden of establishing that he is entitled for his taxable year 2006 to a

dependency exemption deduction under section 151(a) for MB. 
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Head of Household Filing Status

Section 1(b) provides a special tax rate for an individual

who qualifies as a head of household. As pertinent here, section

2(b)(1) provides that an unmarried individual “shall be considered a head of a household” if that individual “maintains as his

home a household which constitutes for more than one-half of such

taxable year the principal place of abode” of “a qualifying child

of the individual (as defined in section 152(c) * * *)”, sec.

2(b)(1)(A)(i), or “any other person who is a dependent of the

taxpayer, if the taxpayer is entitled to a deduction for the

taxable year for such person under section 151”, sec.

2(b)(1)(A)(ii).

We have found that for petitioner’s taxable year 2006 MB is

not his qualifying child as defined in section 152(c). We have

also found that petitioner has failed to carry his burden of

establishing that he is entitled for his taxable year 2006 to a

dependency exemption deduction under section 151(a) for MB. 

On the record before us, we find that petitioner has failed

to carry his burden of establishing that he is entitled for his

taxable year 2006 to head of household filing status under

section 2(b).

Child Tax Credit

Section 24(a) provides a credit with respect to each qualifying child of the taxpayer. Section 24(c)(1) defines the term
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4The parties do not dispute that MB was under age 17 at the

close of petitioner’s taxable year 2006 and that therefore he

satisfies the age restriction in sec. 24(c)(1).

“qualifying child” as “a qualifying child of the taxpayer (as

defined in section 152(c)) who has not attained age 17.”4

We have found that for petitioner’s taxable year 2006 MB is

not his qualifying child as defined in section 152(c). On the

record before us, we find that for that year MB is not petitioner’s qualifying child as defined in section 24(c). On that

record, we further find that petitioner is not entitled for his

taxable year 2006 to the child tax credit under section 24(a).

Additional Child Tax Credit

The child tax credit provided by section 24(a) may not

exceed the taxpayer’s regular tax liability. Sec. 24(b)(3). 

Where a taxpayer is eligible for the child tax credit, but the

taxpayer’s regular tax liability is less than the amount of the

child tax credit potentially available under section 24(a),

section 24(d) makes a portion of the credit, known as the additional child tax credit, refundable. 

We have found that petitioner is not entitled for his

taxable year 2006 to the child tax credit under section 24(a). 

On the record before us, we find that petitioner is not entitled

for his taxable year 2006 to the additional child tax credit

under section 24(d). 
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5The amount of the credit is determined based on percentages

that vary depending on whether the taxpayer has one qualifying

child, two or more qualifying children, or no qualifying children. Sec. 32(b). The credit is also subject to a limitation

based on adjusted gross income. Sec. 32(a)(2). See infra note

6. 

6Assuming arguendo that petitioner were an eligible individual as defined in sec. 32(c)(1)(A)(ii) for his taxable year 2006,

he nonetheless would not be entitled to the earned income tax

credit for that year. That is because petitioner reported

adjusted gross income for his taxable year 2006 of $16,213. Sec.

(continued...)

Earned Income Tax Credit

Section 32(a)(1) permits an eligible individual an earned

income credit against that individual’s tax liability.5 As

pertinent here, the term “eligible individual” is defined to mean

“any individual who has a qualifying child for the taxable year”. 

Sec. 32(c)(1)(A)(i). Section 32(c)(3)(A) defines the term

“qualifying child” to mean “a qualifying child of the taxpayer

(as defined in section 152(c) * * *).”

We have found that for petitioner’s taxable year 2006 MB is

not his qualifying child as defined in section 152(c). On the

record before us, we find that for that year MB is not petitioner’s qualifying child as defined in section 32(c)(3)(A). On

that record, we further find that for that year petitioner is not

an eligible individual as defined in section 32(c)(1)(A)(i). On

the record before us, we find that petitioner is not entitled for

his taxable year 2006 to the earned income tax credit under

section 32(a).6
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6(...continued)

32(a)(2) completely phases out the earned income tax credit for

an eligible individual with no qualifying children where the

taxpayer has adjusted gross income in excess of $12,120 for the

taxable year 2006. See Rev. Proc. 2005-70, sec. 3.06(1), 2005-2

C.B. 979, 982.

We have considered all of petitioner’s contentions and

arguments that are not discussed herein, and we find them to be

without merit, irrelevant, and/or moot.

To reflect the foregoing,

Decision will be entered

for respondent.