Jeffrey S. Lindquist - Page 3




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               Respondent determined a deficiency in petitioner’s Federal             
          income tax of $1,050 for the taxable year 1998.                             
               The issues for decision are:  (1) Whether petitioner is                
          entitled to a deduction for a dependency exemption for his son              
          and (2) whether petitioner is entitled to claim a child tax                 
          credit.                                                                     
          Background                                                                  
               Some of the facts have been stipulated, and they are so                
          found.  The stipulation of facts and the attached exhibits are              
          incorporated herein by this reference.  At the time of filing the           
          petition herein, petitioner resided at Kane, Pennsylvania.                  
               Petitioner was previously married to Cara Leanne Lindquist             
          (Ms. Lindquist).  They had a child, Justin Lindquist (Justin),              
          born June 3, 1991.  On April 22, 1996, petitioner and Ms.                   
          Lindquist entered into a “Marital Termination Agreement”, which             
          provided in part:                                                           
                    10.  Beginning in calendar year 1996, and for so                  
               long as the child of the parties is eligible to be                     
               claimed as a dependent/exemption for state and federal                 
               income tax purposes, [petitioner] may claim the                        
               parties’ son, Justin Scott Lindquist, as a                             
               dependent/exemption.  Provided that [petitioner] is                    
               current in the child support obligation as provided for                
               herein, [Ms. Lindquist] shall execute any and all                      
               documents provided to [Ms. Lindquist] by [petitioner]                  
               as are necessary for [petitioner] to successfully claim                
               said child as a dependent/exemption.                                   
               Petitioner and Ms. Lindquist were divorced on June 27, 1997,           
          pursuant to the “Findings of Fact, Conclusions of Law, Order for            






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