Jennifer Ann Rogers - Page 4

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               Petitioners formerly were married but were divorced in 1993.           
          They are the parents of Diana M. Lautenberger (Diana) and other             
          children.  Petitioners have been subject to various custody                 
          orders concerning their children.  The custody order in effect              
          during 1998 provided for joint custody of Diana with physical               
          custody split equally between petitioners on a weekly basis.                
          With occasional exceptions, during 1998 Diana spent alternate               
          weeks with each of her parents.                                             
               On their 1998 Federal income tax returns, both petitioners             
          claimed Diana as a dependent and both claimed a child tax credit            
          with respect to her.  Respondent determined deficiencies in both            
          petitioners’ 1998 Federal income taxes.  At the request of                  
          respondent, the cases have been consolidated to assure that our             
          decisions are consistent.                                                   
               Section 151(c) allows an individual taxpayer to deduct an              
          exemption amount for each dependent as defined in section 152 in            
          computing taxable income.  Under section 152(a), the term                   
          “dependent” means certain individuals, including a son or                   
          daughter of the taxpayer, over half of whose support was received           
          from the taxpayer (or is treated under subsection (c) or (e),               
          concerning multiple support or divorce situations, as received              
          from the taxpayer) during the calendar year in which the taxable            

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