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The decision to be entered is not reviewable by any other court,
and this opinion should not be cited as authority.
Respondent determined for 2000 a deficiency in Keith A.
Brettin's Federal income tax of $3,015. After concessions,1 the
issue for decision is whether petitioner is entitled to a
dependency exemption deduction with respect to a child from his
former marriage.
The stipulated facts and the exhibits received into evidence
are incorporated herein by reference. At the time the petition
in this case was filed, petitioner resided in Knox, Indiana.
Background
Petitioner was divorced from Mrs. Debra Brettin (Mrs.
Brettin) during 1991. The Brettins had one child during their
marriage, Keith Brettin II, who was born on August 14, 1989. In
their settlement agreement (agreement), which was to be
incorporated into their final decree of divorce, Mrs. Brettin was
granted sole custody of their child, with petitioner having
visitation rights. The agreement also stated that petitioner
would be entitled to claim State and Federal dependency exemption
1Petitioner concedes that his proper filing status is
single, not head of household. Additionally, if the Court holds
that petitioner is not entitled to claim the dependency exemption
deduction for his son, petitioner concedes that he is not
entitled to claim the child tax credit. If the Court holds that
petitioner is entitled to claim the dependency exemption
deduction for his son, respondent concedes that petitioner is
entitled to claim the child tax credit.
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