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Respondent determined a deficiency in petitioner's 1994 Federal
income tax in the amount of $1,193.
The issue for decision is whether petitioner is entitled to
dependency exemption deductions for two of his four children
listed as dependents on his 1994 Federal income tax return. The
resolution of this issue depends upon whether petitioner was
legally separated from his spouse under a decree of separate
maintenance as of the close of 1994.
Background
The case was submitted fully stipulated. The stipulated
facts are incorporated in our findings by this reference. At the
time that the petition was filed in this case, petitioner resided
in Fairview Heights, Illinois.
On August 9, 1974, petitioner married Pamela M. Correale
(Mrs. Correale). There were four children born of the marriage:
Natalyne, Christian, Michael, and Robert. During 1994
petitioner, Mrs. Correale, and their four children resided
together at 9 Metcalf Drive, Belleville, Illinois, (the marital
residence) from January through August. Petitioner paid all of
the mortgage and insurance expenses of the marital residence and
contributed more than one half of the support of all four of his
children for 1994.
In May 1994 petitioner and Mrs. Correale petitioned the
Circuit Court of the Twentieth Judicial Circuit in St. Clair
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