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otherwise indicated, subsequent section references are to the
Internal Revenue Code in effect for the year in issue, and all
Rule references are to the Tax Court Rules of Practice and
Procedure.
Respondent determined deficiencies in petitioners’ 1998
Federal income taxes as follows:
Docket No. Amount
3890-01S $4,504
5511-01S $3,430
After concessions by respondent,1 the issues for decision are
whether either petitioner is entitled to: (1) A dependency
exemption deduction for petitioners’ daughter, Diana M.
Lautenberger, and (2) a child tax credit for that daughter.
Some of the facts have been stipulated and are so found.
When the petitions were filed in these cases, petitioner Jennifer
Ann Rogers (Ms. Rogers) resided in San Francisco, California, and
petitioner William R. Lautenberger (Mr. Lautenberger) resided in
Pacifica, California.
1With respect to docket No. 3890-01S, respondent concedes
that for taxable year 1998 Ms. Rogers is entitled to: (1) Head
of household filing status; (2) a dependency exemption deduction
for her daughter, Morgan C. Campbell; (3) a child care credit of
$370 with respect to Morgan C. Campbell; and (4) a child tax
credit for Morgan C. Campbell.
With respect to docket No. 5511-01S, respondent concedes
that for taxable year 1998 Mr. Lautenberger is entitled to: (1)
Head of household filing status; (2) a dependency exemption
deduction for his son, Alexander P. Lautenberger; and (3) a child
tax credit for Alexander P. Lautenberger.
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