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Respondent determined a deficiency of $4,230 in petitioners’
Federal income tax for 2002. The issue is whether petitioners
are entitled to claim dependency exemption deductions under
section 151 for three children of petitioner, Michael T.
Schulteiss (petitioner). At the time the petition was filed,
petitioners resided in Warwick, Rhode Island.
Background
This case was submitted fully stipulated pursuant to Rule
122. Petitioner was previously married to Mrs. Lisa Friemark.
During their marriage, petitioner and Mrs. Friemark had three
children: MAS,1 KES, and SMS (children). Petitioner and Mrs.
Friemark were divorced on December 29, 1997, pursuant to a Final
Judgment of Divorce (divorce decree) entered by the Family Court
for Washington County, State of Rhode Island.
In accordance with the divorce decree, petitioner and Mrs.
Friemark were awarded joint legal custody of the minor children.
Mrs. Friemark was given primary physical custody of the children
(custodial parent). Petitioner and Mrs. Friemark agreed to the
following provision for claiming the children as dependents for
Federal income tax purposes:
That the parties shall share those tax deductions
allowable as to the minor children, and Husband shall
be permitted to claim all three children in the event
that Wife would not benefit from use of a deduction,
e.g., if she has not earned sufficient taxable income.
1 The Court uses the initials of minor children.
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