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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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