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Respondent determined a deficiency in petitioners’ Federal
income taxes 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-
husband’s son, BMC,1 from a previous marriage; and (2) whether
petitioners are entitled to a child tax credit for BMC.
Some of the facts have been stipulated and are so found.
The stipulation of facts and the attached exhibits thereto are
incorporated herein by this reference. Petitioners resided in
Cheshire, Connecticut, on the date the petition was filed in this
case.
Background
Sometime between 1990 and 1992,2 Zachary S. Curello
(petitioner husband) and Lisa (Gigletti) Curello (Ms. Gigletti)
(petitioner husband’s former wife) were married in Hamden,
Connecticut. During the marriage, petitioner husband and Ms.
Gigletti had a child, BMC, born in 1993. Petitioner husband and
Ms. Gigletti were divorced on July 31, 1995.3
1The Court uses only the minor child’s initials.
2The record is unclear as to petitioner husband’s and Ms.
Gigletti’s date of marriage.
3After his divorce from Ms. Gigletti, petitioner husband
married Lisa C. Curello (petitioner wife) and has a daughter with
petitioner wife.
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