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Respondent determined a deficiency of $2,738 in petitioner’s
Federal income tax for the taxable year 1999. The issues for
decision are: (1) Whether petitioner is entitled to dependency
exemption deductions; and (2) whether petitioner is entitled to
the child tax credit.
Some of the facts in this case have been stipulated and are
so found. The stipulation of facts and the attached exhibits are
incorporated herein by this reference. At the time the petition
was filed, petitioner lived in Short Hills, New Jersey.
Petitioner was married to Deborah D. Schroeder (Ms.
Schroeder) on December 27, 1980. The couple had three children
from the marriage: David Schroeder, born July 14, 1985, Samantha
Schroeder, born July 23, 1988, and Denton Schroeder, born July
16, 1992 (collectively, the children).
Petitioner and Ms. Schroeder were divorced on April 18,
1994. The transcript of the divorce proceeding (transcript),
dated April 18, 1994, was incorporated into the Dual Final
Judgment of Divorce, which was dated June 24, 1994. Petitioner
and Ms. Schroeder both acknowledged at the divorce proceeding
that the agreements made in the transcript were enforceable, even
without the signature of either party. Ms. Schroeder did not
sign any documents in relation to the transcript.
The transcript contained the Support and Custody Agreement
(agreement) entered into voluntarily and willingly by petitioner
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