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Respondent determined a deficiency in petitioner's Federal
income tax for 1998 of $1,610. After concessions,1 the issues
that remain for decision are: (1) Whether petitioner is entitled
to claim an additional dependency exemption deduction; (2)
whether petitioner is entitled to claim an additional child tax
credit; and (3) whether petitioner qualifies for head of
household filing status.
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 Athens, Georgia.
Background
Petitioner and Terri Butler Chandler were never married.
Mrs. Chandler is Grant J. Butler's mother. On May 9, 1994, the
Superior Court of Athens-Clarke County, Georgia, adjudged that
petitioner is Grant's father and ordered petitioner to pay
monthly child support of $500, provide major-medical insurance
for Grant, and pay $17,000 in past due child support at a rate of
12-percent interest. Petitioner began making the $500 monthly
child-support payments. During 1998, petitioner paid $15,386
1 In the notice of deficiency, respondent determined that
petitioner was not entitled to deductions for two dependency
exemptions, two child tax credits, and head of household filing
status. During the appeal process, respondent conceded that
petitioner is entitled to deduct an amount for one dependency
exemption and claim one child tax credit.
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