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and child tax credits of $1,200, $1,500, and $1,436 for 1998,
1999, and 2000, respectively.
On his 1998, 1999, and 2000 returns, petitioner also claimed
charitable contribution deductions as follows:
Total Contributions Contributions Carryover
charitable by cash or other than by from prior
Year deductions check cash or check year
1998 1$27,517 $24,317 $3,200 -0-
1999 15,320 15,320 -0- -0-
2000 13,370 4,396 -0- $8,974
1The total amount of charitable deductions claimed was
limited to $23,415 by sec. 170(b)(1)(A).
Petitioner’s 1998 return included Form 8283, Noncash Charitable
Contributions, on which petitioner reported that his 1998 noncash
contributions consisted of “COMPUTER, SOFTWARE, PRINTER, DESK,
FILE AND CHAIRS” and that the items had been donated to the La
Whitmire School Fund.
Dependency Exemptions and Child Tax Credit
Petitioner and Ellen May Castleton (Ellen), petitioner’s
former wife, have five children: Shenara, born in 1987; Keturah,
born in 1990; Adara, born in 1992; Arthur, born in 1994; and
Aaron, born in 1997. In 1997, petitioner and Ellen divorced, and
Ellen became the custodial parent of Shenara, Keturah, and Adara.
On December 23, 1997, the Superior Court of Washington, King
County, issued an order of child support (Order) with respect to
petitioner’s children. The Order obligated petitioner to pay
$992.34 per month in child support as well as other expenses of
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