- 2 -
Respondent determined a deficiency in petitioners’ 1998
Federal income tax in the amount of $1,880. After concessions by
respondent, the Court must decide whether petitioners are
entitled to claim a dependency exemption deduction for Ammon
Bonham.
Some of the facts in this case have been stipulated and are
so found. Petitioners resided in Woodburn, Oregon, when their
petition was filed.
Beginning on January 1, 1996, petitioner Daniel F. Bonham’s
son by a previous marriage, Ammon Bonham (Ammon), lived with
petitioners. During the taxable year 1998 Ammon lived with
petitioners for the entire year. Petitioners provided 100
percent of Ammon’s support during the taxable year 1998.
Petitioners claimed a dependency exemption for Ammon on their
1998 income tax return.
In 1987, petitioner Daniel F. Bonham (petitioner) was
divorced from Michelle Cutler, by a decree of divorce from a Utah
civil court (the divorce decree). The divorce decree is not in
the record. The divorce decree awarded Michelle Cutler full
custody of Ammon.
Respondent, among other things, disallowed the dependency
exemption deduction for Ammon Bonham. Section 151(c) allows a
taxpayer to deduct an annual exemption amount for each dependent,
as defined in section 152. Under section 152(a), the term
Page: Previous 1 2 3 4 5 Next
Last modified: May 25, 2011