Benson B. Berry and Melissa Wells-Berry - Page 3

                                        - 2 -                                         
               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.                                               




Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  Next

Last modified: May 25, 2011