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income tax for the taxable year 1998 in the amount of $1,610.
The issues for decision by the Court are as follows:
(1) Whether petitioner is entitled to deductions for
dependency exemptions for his two youngest sons. We hold that he
is not.
(2) Whether petitioner is entitled to a child tax credit in
respect of his two youngest sons. We hold that he is not.
Background
Most of the facts have been stipulated, and they are so
found. Petitioner resided in Dysart, Iowa, at the time that his
petition was filed with the Court.
Petitioner and Sarah Jill Ary (Ms. Ary) were married in
August 1989. The couple had three children, all boys. The
youngest two, Corey Matthew and Danan Lee, were born in August
1990 and September 1995, respectively.
By the mid-1990s, petitioner and Ms. Ary began to experience
marital difficulties. The couple separated in 1996, and divorce
proceedings were commenced by Ms. Ary.
In May 1997, the District Court for Benton County, Iowa (the
Iowa State court) issued a decree dissolving the marriage between
petitioner and Ms. Ary. The decree included the following
provisions dealing with support and custody:
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