- 2 -
Respondent determined a deficiency in the amount of $4,867
in petitioner’s Federal income tax for the taxable year 2001.2
The issues for decision are:
(1) Whether petitioner is entitled to dependency exemption
deductions for his two children;
(2) whether petitioner is entitled to an earned income
credit in the amount of $4,008;
(3) whether petitioner is entitled to head of household
filing status; and
(4) whether petitioner is entitled to a child tax credit of
$300.
Background
Some of the facts have been stipulated and are so found.
The stipulations of the parties, with accompanying exhibits, are
incorporated herein by this reference. At the time the petition
was filed, petitioner resided in Iaeger, West Virginia.
Petitioner was married to Bertha Ann Muncy (Bertha Muncy) on
August 1, 1983, in Grundy, Virginia. During their marriage, they
had two children, BEM,3 born in 1988, and KLM, born in 1990.
On June 23, 1997, a divorce proceeding was initiated in the
Circuit Court of McDowell County, West Virginia. A Final Order
of Divorce (divorce decree) was granted on December 8, 1997, and
2 Monetary amounts are rounded to the nearest dollar.
3 The Court uses only the initials of the minor children.
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