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The claimed dependent, Christopher, was born on April 21,
1987. His birth certificate, which was offered into evidence,
does not list a father. The mother listed on the certificate is
Sonja Michelle Simon.
Petitioner was never legally married to Sonja Michelle
Simon, although the two had lived together for several years and
had one son, who was not claimed by petitioner as a dependent on
the tax return at issue in this case. At the time Christopher
was born, petitioner and Sonja Michelle Simon were no longer
living together. However, petitioner claims his entitlement to
the dependency exemption for Christopher and the related credits
based on his relationship with Sonja Michelle Simon, which he
described at trial as follows:
THE WITNESS: We're common-law married and have been
since I was 16. We have one son together and Christopher
came along after we broke up.
THE COURT: So you're not the father of Christopher?
THE WITNESS: I couldn't tell you that. I never
pursued it. As I told the attorney, I didn't pursue a blood
test or any of that. I just claim he is my stepson. And I
take care of him. Because the person that she's saying is
his father is nowhere in the picture. So I take care of him
like I take care of my son.
During 2000, petitioner lived with his mother in a house
owned by petitioner's brother. The rent for use of the house was
the amount of the monthly mortgage payment, which was $750 per
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Last modified: May 25, 2011