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Respondent determined a deficiency in petitioner’s Federal
income tax of $3,499 for the taxable year 1998.
The issues for decision are whether, with respect to taxable
year 1998, petitioner is entitled to: (1) Four dependency
exemption deductions, and (2) four child tax credits.
Some of the facts have been stipulated and are so found.
The stipulations of fact and the attached exhibits are
incorporated herein by this reference. Petitioner resided in
Stamford, New York, on the date the petition was filed in this
case.
Petitioner was separated from his wife at some point in time
prior to December 29, 1994. On that date, a temporary support
order was entered by the Clerk of the Family Court of the State
of New York, County of Schoharie. This order required petitioner
to make monthly payments of $780 to his wife for the support of
their four children. The order also reflects that a prior
Temporary Order of Protection had been issued against petitioner.
After the separation, petitioner continued to pay for
medical insurance for the children and for various expenses
related to the marital home, including monthly mortgage payments
of $410.29 and homeowner’s insurance. During 1998, the children
resided exclusively in the jointly owned marital home with
petitioner’s wife; at no time during 1998 did the children reside
with petitioner.
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