- 2 -
Respondent determined a deficiency in petitioner’s Federal
income tax of $1,654 for the taxable year 1998. The issues for
decision are: (1) Whether petitioner is entitled to claim a
dependency exemption deduction for his daughter; (2) whether
petitioner qualifies for head of household filing status; and (3)
whether petitioner is entitled to claim the child tax credit.
Some of the facts have been stipulated and are so found.
The stipulation of facts and the accompanying exhibits are
incorporated herein by reference. At the time the petition was
filed, petitioner resided in Cranston, Rhode Island.
Background
Petitioner married Lillian Macera in 1977. They are the
parents of two children, Jason and Amanda. Petitioner and Ms.
Macera divorced on March 16, 1993. The divorce decree states
that the parents “shall enjoy joint custody and shared placement”
of the children while they remain minors. In 1995, when Jason
attained the age of majority, petitioner sought modification of
the support arrangement. Pursuant to court order, petitioner’s
child support obligation was reduced to $30 per week from $62 per
week. No modification of the custody arrangement was made.
In 1998, Amanda spent time at the homes of both petitioner
and Ms. Macera. The result in this case turns on the amount of
time Amanda spent at the home of each parent. In 1998, Amanda
was 16 years old.
Page: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011