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Respondent determined a deficiency in petitioners’ Federal
income tax of $1,398 for the taxable year 2001.
The issues for decision are: (1) Whether petitioners are
entitled to a dependency exemption deduction for petitioner’s
son, Shane Owen Stone (Shane). (References to “petitioner” in
the singular are to petitioner Franco Robert Stone.) We hold
that they are not. (2) Whether petitioners are entitled to a
child tax credit for Shane. We hold that they are not.
Background
Some of the facts have been stipulated, and they are so
found. We incorporate by reference the parties’ stipulation of
facts and accompanying exhibits. At the time that the petition
was filed, petitioners resided in Lakewood, Washington.
Before his marriage to petitioner Linda N. Stone, petitioner
was married to Laurie F. Stone (Laurie). Petitioner and Laurie
had two children, Shane, born June 29, 1986, and Christopher
Robert Stone, born May 12, 1975.
On August 23, 1989, petitioner and Laurie were divorced
pursuant to a Decree of Dissolution of Marriage (divorce decree)
entered by the Pierce County Superior Court of the State of
Washington (the Superior Court). In the divorce decree,
petitioner and Laurie were granted joint custody of the children.
The divorce decree made no provision for the payment of child
support. With respect to the dependency exemption, the divorce
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