- 2 -
Respondent determined a deficiency of $1,909 in petitioners’
Federal income tax for the year 2002. The sole issue for
decision is whether petitioners are entitled to the section 151
dependency exemption for one child for the taxable year 2002.
Some of the facts were stipulated. Those facts, with the
exhibits annexed thereto, are so found and made part hereof.
Petitioners’ legal residence at the time the petition was filed
was Sandy, Utah.
Petitioner husband (petitioner) and Jacqueline Cornea (Ms.
Cornea) were formerly married to each other and were divorced in
December 1998. Five children were born of that marriage between
1980 and 1988. Petitioner thereafter married Paula Jacobs
(petitioner wife). They filed a joint Federal income tax return
for 2002.
On their joint Federal income tax return for 2002,
petitioners claimed two of the five children as dependents, C.D.
and S.D.2 In the notice of deficiency, respondent disallowed the
dependency exemption deduction claimed by petitioners for S.D.
The basis for the disallowance was respondent’s determination
that Ms. Cornea was the custodial parent for S.D. during 2002,
and thus she, not petitioner, was entitled to the dependency
exemption for the year in question.
2The Court refers to the minor children by their initials.
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