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Respondent determined a deficiency of $3,592 in petitioners’
2001 Federal income tax. The issues are (1) whether petitioners
are entitled to claim dependency exemption deductions for
petitioner Jeffrey Scott Robb’s (hereinafter petitioner) children
from a former marriage under section 151, and (2) whether
petitioners are entitled to claim child tax credits for two of
the children under section 24. Petitioners resided in
Woodbridge, Virginia, at the time the petition was filed.
Background
The facts are undisputed and may be summarized as follows.
Petitioner and Lorreta Delaney (Loretta) were divorced in 1994.
Together they had four children. In 2001, three of the four
children were minors. Petitioner and Loretta entered into a
written separation agreement with addendums. In the final
divorce decree it is noted that the Circuit Court of Stafford
County “neither affirms, ratifies nor incorporates” the agreement
or its addendums into the final divorce decree. The agreement,
dated September 29, 1992, stated: “Provided the Husband is
current in his obligations to pay child support, he may have the
children’s tax exemptions for both state and federal tax
returns.” The parties stipulated that petitioner was current in
his obligation to pay child support during 2001. Loretta was the
custodial parent of the children within the meaning of section
151(e)(1).
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Last modified: May 25, 2011