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an addition to tax for 1989 pursuant to section 6651(a)(1) in the
amount of $145.
The issues for decision are: (1) Whether petitioner is
entitled to five dependency exemptions under section 151 for the
years at issue; and (2) whether petitioner is liable for an
addition to tax for failure to file a timely return for 1989
under section 6651.
Some of the facts have been stipulated and are so found.
The stipulation of facts and exhibits received into evidence are
incorporated by this reference. Petitioner resided in Eaton
Park, Florida, at the time he filed his petition.
Petitioner married Grace Williams in September 1974. Five
children were born of this marriage: (1) Samson, born December
15, 1975; (2) Faith, born October 13, 1977; (3) Jesus, born July
14, 1979; (4) Norman, born December 30, 1980; and (5) Mary, born
November 30, 1982. Petitioner and Grace Williams separated in
May 1984, and, on October 11, 1984, an Order of Support was
entered. On June 17, 1985, a divorce decree was entered in the
Circuit Court for Polk County, Florida. Pursuant to the Order of
Support and divorce decree, Grace Williams received sole custody
of the children, with reasonable visitation allowed petitioner,
and monthly child support of $150 to be paid by petitioner.
There was no provision in the divorce decree providing which
parent would be entitled to claim the children as "dependents"
under section 151(c). No written document was ever executed by
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