Jennifer Ann Rogers - Page 3




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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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