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Respondent determined a deficiency in petitioners' Federal
income tax for 1995 in the amount of $1,400.
After a concession by respondent,2 the issue remaining for
decision is whether petitioners are entitled to an exemption
deduction for Miguel Angel Castellon Acosta (Miguel).
Some of the facts have been stipulated and are so found.
The stipulations of fact and attached exhibits are incorporated
herein by this reference. Petitioners resided in South Windsor,
Connecticut, on the date the petition was filed in this case.
Miguel arrived in the United States on December 6, 1995, as
a refugee from a migrant camp in Guant�namo Bay, Cuba. He was
sponsored by the Office of Migrant Services of the United States
Catholic Conference of the Archdiocese of Hartford, Connecticut.
Miguel was 20 years old when he arrived in the United States.
His only belongings were the clothes he was wearing.
Petitioners welcomed Miguel into their home on December 6,
1995, and he presently still resides there. Since his arrival in
the United States, Miguel has obtained his graduate equivalency
diploma from East Catholic High School, has found a job that
provides him with medical benefits, and currently attends
Manchester Community College.
On the advice of their accountant, petitioners claimed an
exemption deduction for Miguel on their 1995 return.
2 Respondent concedes that petitioners are entitled to a
dependency exemption deduction for James Aiello, petitioner
wife's son from a previous marriage.
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Last modified: May 25, 2011