- 2 - 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.Page: Previous 1 2 3 4 5 6 7 Next
Last modified: May 25, 2011