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Respondent determined a deficiency in petitioners’ Federal
income tax of $3,008 for the taxable year 1999.
The issue for decision is whether petitioners are entitled
to three dependency exemption deductions and a child tax credit
for the year in issue.
Some of the facts have been stipulated and are so found.
The stipulations of fact and the attached exhibits are
incorporated herein by this reference. Petitioners resided in
Brunswick, Ohio, on the date the petition was filed in this case.
Petitioner husband (petitioner) previously was married to
Tammy Martinez (Ms. Martinez). Petitioner and Ms. Martinez, who
have three children--Melissa Martinez, Jennifer Martinez, and
Brian Martinez--were divorced in 1993. Under the terms of the
Judgement Entry in the divorce, Ms. Martinez was to be the
“residential parent”. During the year in issue, Ms. Martinez was
the custodial parent of all three children, who resided with her
in Virginia. Petitioners resided in Ohio.
On their joint Federal income tax return for 1999,
petitioners claimed a dependency exemption deduction for each of
petitioner’s three children. There was no written declaration
attached to the return releasing Ms. Martinez’s claim to the
dependency exemption deductions. Petitioners also claimed a
child tax credit with respect to two of the children. In the
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