Jeffrey Scott and Nancy J. Robb - Page 3

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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.                   
               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              

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