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The sole issue for decision is whether petitioners are
entitled to a dependency exemption deduction for a daughter of
petitioner Michael Kevin Boltinghouse (petitioner). If
petitioners are so entitled, respondent concedes that petitioners
also are entitled to a child tax credit for her.1
Some of the facts have been stipulated and are so found.
The stipulations of fact and the attached exhibits are
incorporated herein by this reference. Petitioners resided in
Durham, North Carolina, on the date the petition was filed in
this case.
Petitioner and his former wife, Lisa Rogers, entered into a
separation agreement prior to the finalization of their divorce
in 1991. The agreement, a three page document, was signed by
both parties and was dated April 1, 1990. The agreement provided
that Ms. Rogers was to have custody of both of their children,
Brandi and Brittany. It further provided:
1Petitioners submitted an amended return to the Internal
Revenue Service after the issuance of the statutory notice of
deficiency in this case. In the amended return, in various
papers filed with this Court, and at trial, petitioners argue
that they have zero Federal tax liability for the year in issue
(and that they made an overpayment for that year) based upon
frivolous arguments which do little more than recite law which is
irrelevant, taken completely out of context, or otherwise
misapplied. “We perceive no need to refute these arguments with
somber reasoning and copious citation of precedent; to do so
might suggest that these arguments have some colorable merit.”
Crain v. Commissioner, 737 F.2d 1417 (5th Cir. 1984), affg. an
Order of this Court.
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Last modified: May 25, 2011