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Respondent determined a deficiency of $1,047 in petitioners’
Federal income tax for 2001.
The sole issue for decision is whether petitioners are
entitled to a dependency exemption deduction under section 151
for their 2001 tax year for a child of Paul W. Colozza
(petitioner) from a prior marriage.
Some of the facts were stipulated, and those facts, with the
annexed exhibits, are so found and are incorporated herein by
reference. At the time their petition was filed, petitioners’
legal residence was Kansas City, Missouri.
Petitioner was previously married to Janice Lee Henderson
(Mrs. Henderson). One child was born of that marriage.
Petitioner and Mrs. Henderson were later divorced prior to the
year at issue. The divorce decree provided that the child’s
primary residence was with Mrs. Henderson. In 1999, the State
court in which they were divorced issued a judgment modifying the
divorce decree with regard to petitioner’s support obligations
for the child. That modification, as it pertains to the issue
before this Court, provided:
That FATHER is awarded the tax exemption each year
beginning in calendar year 1999 for the child if he makes
his ordered child support (both current and arrearage)
payments for that year, and MOTHER shall sign IRS Form 8332
or any other necessary documents by January 31 of the
following year to ensure that FATHER receives the exemption.
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