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Respondent determined a $3,192 deficiency in petitioner’s
2001 Federal income tax. The issues presented are whether
petitioner can claim dependency exemption deductions, a child tax
credit, and head-of-household filing status for 2001.
Background
When he filed his petition, petitioner resided in Kapolei,
Hawaii.
Petitioner and Anita Oliver-Montwillo (Ms. Oliver-Montwillo)
were married in 1991. On June 23, 1997, they separated pursuant
to a written separation agreement and remained separated until
their divorce in 2002. They have two children (the children).
During 2001, petitioner resided in Kapolei, Hawaii, and Ms.
Oliver-Montwillo lived with her mother, Marie Oliver, in Mahopac,
New York. During 2001, Ms. Oliver-Montwillo had legal and
physical custody of the children. During 2001, petitioner paid
$8,809.40 in child support, which represented more than half the
children’s total support for that year.
Ms. Oliver-Montwillo did not waive her right to claim the
children as dependents for the 2001 tax year. Nevertheless, on
his 2001 Federal income tax return, petitioner computed his tax
using head-of-household filing status and claimed dependency
exemption deductions and a child tax credit with respect to the
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