Sean E. Batson - Page 2

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                  The sole issue for decision is whether petitioner is                                 
            entitled to dependency exemption deductions under section 151(c)1                          
            for 1995.                                                                                  
                  Some of the facts were stipulated, and those facts, with the                         
            annexed exhibits, are so found and are incorporated herein by                              
            reference.  Petitioner's legal residence at the time the petition                          
            was filed was Old Hickory, Tennessee.                                                      
                  During 1995, petitioner was employed by the U.S. Postal                              
            Service.  Petitioner was married to Valencia Batson (Mrs.                                  
            Batson), and the couple had three children:  Dominique, Brittney,                          
            and Monique.  Although petitioner and Mrs. Batson were married                             
            throughout 1995, Mrs. Batson and the children moved out of the                             
            family residence at some point in 1995 and went to live with Mrs.                          
            Batson's mother.                                                                           
                  Petitioner and Mrs. Batson filed separate Federal income tax                         
            returns for 1995.  Petitioner filed his Federal income tax return                          
            as married filing separately.  On his 1995 return, petitioner                              
            claimed dependency exemption deductions for Dominique, Brittney,                           
            and Monique.  In the notice of deficiency, respondent disallowed                           
            the dependency exemption deductions claimed by petitioner for the                          
            three children.                                                                            

                  1     Unless otherwise indicated, all section references are                         
            to the Internal Revenue Code in effect for the year at issue.                              

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