- 2 -
Respondent determined a deficiency in petitioner's Federal
income tax of $1,398 for 2001. The issues for decision are:
(1) Whether petitioner is entitled to a dependency exemption
deduction for his daughter for 2001, and (2) whether petitioner
is entitled to a child tax credit for 2001.
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. Petitioner resided in New
Castle, Delaware, at the time the petition was filed.
Petitioner and Holly Sulecki (Ms. Sulecki) have a daughter,
Paige M. Sulecki (Paige). Petitioner and Ms. Sulecki were never
married to each other.
Petitioner and Ms. Sulecki lived apart at all times during
2001. Petitioner has never had custody of Paige and is
prohibited from having any contact with her. He does not know
where Paige resided during the year in issue or how much was
spent for her housing or food costs.
Through wage garnishments, petitioner pays $366 per month in
child support for Paige. Petitioner did not purchase any
clothing or gifts for Paige during 2001.
Petitioner timely filed a Federal income tax return for
2001. Petitioner claimed a dependency exemption for Paige as
well as a child tax credit. He did not attach a written
Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011