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“Petitioner” refers only to Walter D. Mace. Respondent
determined a deficiency of $1,397 in petitioners’ 2001 Federal
income tax. The issue is whether petitioners are entitled to a
section 151 dependency exemption deduction and a section 24 child
tax credit for petitioner’s minor child. At the time the
petition was filed petitioners resided in Erlanger, Kentucky.
Background
Petitioner and Ella Jo Willis (custodial parent) are the
biological parents of a minor child who was born in 1991.
Petitioner and the custodial parent have never been married to
each other, and they lived apart at all times during 2001. By
order of the Hamilton County Juvenile Court (support order) dated
May 25, 1999, petitioner was ordered to pay the custodial parent
child support.
The support order states that “every year” petitioner is
entitled to claim the child as a dependent for tax purposes if
the child support payments for the year in which the child will
be claimed as a dependent are current in full. The support order
also provides that the custodial parent “must take whatever
action necessary to enable this claim.” Petitioner was current
in full with his child support obligations for the year at issue.
Petitioners claimed a dependency exemption deduction and a
child tax credit for petitioner’s minor child on their jointly
filed Form 1040, U.S. Individual Income Tax Return, for the
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Last modified: May 25, 2011