Keith A. Brettin - Page 3

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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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