Stephen A. Lenn and Ksenia Lenn - Page 3

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          married and filed a joint Federal income tax return.  In 1992,              
          petitioners divorced, and Stephen A. Lenn (petitioner) filed a              
          separate return and elected the "Head of household" filing                  
          status.  Petitioner Ksenia Lenn is a party to this proceeding               
          only for the 1991 tax year.                                                 
               Petitioner has a son, Daniel Lenn, from a previous marriage.           
          Before 1991, Daniel lived with his mother in Portland, Maine.  In           
          1982, when Daniel was in the first grade, he was diagnosed with a           
          learning disability.  Daniel is disabled within the meaning of              
          the Individuals with Disabilities Education Act (IDEA), Pub. L.             
          91-230, sec. 601, 84 Stat. 175 (1970), as amended.  The IDEA                
          requires that in order to receive Federal funding for education             
          of handicapped children, a State must offer to a disabled child             
          an individualized educational program (IEP) that addresses the              
          child's individual needs in a way that is reasonably calculated             
          to enable the child to receive educational benefits.  20 U.S.C.             
          sec. 1400(c) (1970), as amended.  Daniel attended public school             
          through the eighth grade in the Portland School District under a            
          series of IEP's, one for each school year, pursuant to the IDEA.            
          Although Daniel was a special education student, he attended                
          regular classes with nondisabled students for most of the school            
          day.  Because of his learning disability, Daniel had poor                   
          interpersonal skills and had difficulty interacting with his                
          classmates, who frequently teased and ostracized him.                       

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