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Respondent determined a deficiency in petitioners’ Federal
income tax of $2,992 for the taxable year 2001.
After concessions,1 the issues for decision are: (1)
Whether petitioners are entitled to claim a dependency exemption
deduction for petitioner Benson B. Berry’s son, BB, from a
previous marriage; and (2) whether petitioners are entitled to a
child tax credit for taxable year 2001 with respect to BB.
Background
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. Petitioners resided in
Rock Hill, South Carolina, on the date the petition was filed in
this case. Benson B. Berry (petitioner) appeared before the
Court and presented petitioners’ case. Petitioner wife, Melissa
Wells-Berry, did not appear.
On July 3, 1975, petitioner and Ernestine Berry (Ernestine)
were married. During the marriage, petitioner and Ernestine had
four children; only one child of the marriage, BB, is at issue in
the case at bar.
1Petitioners claimed exemptions for BB and WW (the Court
uses only the minor children’s initials) on their 2001 Federal
income tax return, both of which were disallowed in the notice of
deficiency. At trial, respondent conceded that petitioners were
allowed to claim the dependency exemption deduction with respect
to WW, and that they were entitled to the child tax credit for
taxable year 2001 with respect to WW. As a result of
respondent’s concessions, the deficiency for taxable year 2001
now in controversy is $1,398.
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