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Internal Revenue Code in effect at the time the petitions were
filed. The decisions to be entered are not reviewable by any
other court, and this opinion should not be cited as authority.
By separate notices of deficiency respondent determined a
deficiency of $2,185 in the 1999 Federal income tax of petitioner
Rhonda Hope Hamilton (Ms. Hamilton) at docket No. 8101-02S and a
deficiency of $2,218 in the 1999 Federal income tax of petitioner
Ricky Derrell Hamilton (Mr. Hamilton) at docket No. 8545-02S.
After concessions,3 the issues are (1) whether Ms. Hamilton is
entitled to an earned income credit (EIC) with respect to Rebecca
Hope Hamilton (Rebecca), petitioners’ minor daughter; (2) whether
Ms. Hamilton is entitled to use head of household filing status;
(3) whether Mr. Hamilton is entitled to a dependency exemption
deduction with respect to Rebecca; and (4) whether Mr. Hamilton
is entitled to a child tax credit with respect to Rebecca. Ms.
Hamilton resided in Newberry, South Carolina, and Mr. Hamilton
resided in Prosperity, South Carolina, at the time the petitions
were filed.
Background
Petitioners were divorced in 1990. By a consent decree
dated November 25, 1996, the Family Court of the County of
3 Respondent conceded that Mr. Hamilton is entitled to claim a
dependency exemption deduction and a child tax credit of $500
with respect to Richard Hamilton, petitioners’ minor son, and to
the head of household filing status. As a result of these
concessions, Mr. Hamilton’s deficiency is reduced to $998.
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Last modified: May 25, 2011