- 2 -
1999 Federal income tax. The issues are whether, with respect to
petitioner’s son and daughter, petitioner is entitled to claim
(1) dependency exemption deductions, and (2) an earned income
credit (EIC). Petitioner resided in Decatur, Georgia, at the
time the petition was filed.
The facts may be summarized as follows. Petitioner and his
former wife divorced in 1998. Petitioner’s former wife was
awarded custody of their two minor children, Mbikay Kabongo (born
1990) and Kapinga Kabongo (born 1992) (collectively, the
children). The record does not contain either the divorce decree
or the custody decree. During 1999, petitioner resided in
Decatur, Georgia, and the children resided with petitioner’s
former wife in St. Louis, Missouri. Petitioner provided $336 of
monthly support for the children.
In preparing his 1999 Federal income tax return, petitioner
claimed, with respect to the children, two dependency exemption
deductions and the EIC. Respondent disallowed the dependency
exemption deductions because petitioner did not attach to his
return a written declaration executed by his former wife to waive
her right to the dependency exemptions. Respondent disallowed
the EIC because the children did not reside with petitioner for
more than 6 months in 1999.
Page: Previous 1 2 3 4 5 6 Next
Last modified: May 25, 2011