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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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