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Respondent determined a deficiency of $2,195 in petitioner’s
2001 Federal income tax. The issues are whether petitioner is
entitled to a section 151 dependency exemption deduction for two
children and a section 24 child tax credit for one child. At the
time the petition was filed petitioner resided in Baltimore,
Maryland.
Background
The facts are stipulated. Petitioner was married to Brenda
Sue Melton, and they are the parents of two children. In 1990
they were divorced. The Judgment of Divorce provided that the
parties are granted “the permanent joint care and custody of
* * * [the children] subject to the following arrangements”.
Petitioner would have custody of the children beginning on
Saturday morning through the end of the school day on Monday
except for the second weekend of each month. Petitioner had “the
right to visit with and have the children with him every
Wednesday morning until the end of the school day”. The children
would spend approximately one-half of their time with each parent
on major holidays. Petitioner would have the children the first
2 weeks of July and August of each year. With respect to taxes,
petitioner would be “entitled to the Federal and State tax
deductions attributed to the children * * * so long as his
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