Michael J. Gentner - Page 3




                                        - 2 -                                         
               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.                                                            






Page:  Previous  1  2  3  4  5  6  7  Next

Last modified: May 25, 2011