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Respondent determined a deficiency in petitioner’s Federal
income tax of $770 for the taxable year 1999.
The issues for decision are: (1) Whether petitioner is
entitled to a dependency exemption deduction, and (2) whether
petitioner is entitled to itemized deductions not claimed on his
return.
Some of the facts have been stipulated and are so found.
The stipulation of facts and the attached exhibits are
incorporated herein by this reference. Petitioner resided in
Coventry, Rhode Island, on the date the petition was filed in
this case.
Petitioner and his former wife, Karen A. Lisi (Ms. Lisi),
were divorced in 1980. During the year in issue, their son,
Joseph Edward Lisi, resided in Massachusetts with Ms. Lisi.
During that year, petitioner paid child support for Joseph in the
amount of $1,633. Joseph, who turned 21 years of age on July 26,
1999, was enrolled as a full-time student. Joseph earned wages
of approximately $10,000 to $11,000 during 1999, which he used
for his support.
Petitioner filed a Federal income tax return for 1999. As
is relevant here, on this return petitioner claimed a dependency
exemption deduction for Joseph; he reported income from gambling
of $1,800; and he claimed the standard deduction of $4,300 in
lieu of any itemized deductions. In the statutory notice of
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