Godby v. Comm'r

GLEN GODBY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Godby v. Comm'r

No. 9709-06

United States Tax Court

T.C. Memo 2008-154; 2008 Tax Ct. Memo LEXIS 155; 95 T.C.M. (CCH) 1609;

June 17, 2008, Filed

Glen Godby, Pro se.

Denise A. DiLoreto, for respondent.

Goeke, Joseph Robert

JOSEPH ROBERT GOEKE

MEMORANDUM OPINION

GOEKE, Judge: Respondent determined a deficiency for 2003 based upon the disallowance of head of household filing status and the earned income credit. Because petitioner's two children lived with him for less than one-half the year, we sustain respondent's determination.

BACKGROUN…