Virgil Cato - Page 3




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               Respondent determined a deficiency in petitioner’s Federal             
          income tax for 1998 of $1,752, and an addition to tax of $161.70            
          under section 6651(a)(1).  After trial, respondent filed a motion           
          to assert a claim for an increased deficiency.  This Court                  
          granted respondent’s motion.  After concessions,1 the issues that           
          remain for decision are:  (1) Whether petitioner is entitled to             
          claim dependency exemption deductions; and (2) 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 Decatur, Georgia.                              
                                     Background                                       
               Petitioner married Lillian Cato in 1980.  During their                 
          marriage they had three children, Shayla, and twins, Keith and              
          Kevin.  Petitioner and Ms. Cato divorced on August 12, 1992.  The           
          divorce decree states that Ms. Cato “shall be the custodian and             
          residential parent of the three-minor children”.  The divorce               
          decree also specifies that petitioner is responsible for child              
          support of $800 per month, maintaining dependent health                     




               1 In the notice of deficiency respondent determined that               
          petitioner was not entitled to head of household filing status.             
          Petitioner concedes that he is not entitled to file as a head of            
          household and that he is liable for the addition to tax for                 
          failure to file timely his Federal income tax return.                       




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