- 2 -
Respondent determined a deficiency in petitioner’s Federal
income tax of $1,397 for the taxable year 2001.
The issues for decision are: (1) Whether petitioner is
entitled in 2001 to a dependency exemption for his child, Jude
Wells (Jude), when his estranged wife also claimed Jude as a
dependent for 2001; and (2) whether petitioner is entitled to a
child tax credit for Jude in 2001.
Some of the facts have been stipulated and are so found.
The stipulation of facts and the attached exhibits are
incorporated herein by this reference. Petitioner resided in
Bronx, New York, on the date the petition was filed in this case.
Petitioner timely filed a Federal income tax return for the
taxable year 2001. Petitioner claimed single filing status on
said return. Petitioner also claimed a dependency exemption and
child tax credit for Jude on his 2001 tax return. The return did
not contain Form 8332, Release of Claim to Exemption for Child of
Divorced or Separated Parents, or a similar statement. Both
petitioner and his estranged wife, Arlene Wells Kingston (Ms.
Kingston), the custodial parent of Jude, claimed Jude as a
dependent on their respective 2001 Federal income tax returns.
In 1995, petitioner and his wife, Ms. Kingston, separated
and have continued to live separately. On July 1, 1995, Ms.
Kingston gave birth to Jude, the couple’s child. Jude has lived
with Ms. Kingston continuously since his birth. On September 28,
Page: Previous 1 2 3 4 5 6 Next
Last modified: May 25, 2011