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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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