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entered December 23, 1997. The divorce decree specified: Bertha
Muncy shall be given custody of the couple’s two children, Earl
Muncy shall pay child support in the amount of $306 per month,
and Earl Muncy shall be entitled to claim the income tax
exemptions for Federal and State income tax purposes for the two
children.
Petitioner timely filed his Form 1040A, U.S. Individual
Income Tax Return, for the 2001 taxable year, claiming head of
household filing status, two dependency exemption deductions for
his children, an earned income credit, and a child tax credit.
Respondent issued a notice of deficiency on April 11, 2003,
disallowing dependency exemption deductions for petitioner’s two
children, changing the head of household filing status to single,
and denying the earned income credit and child tax credit.
Petitioner timely filed the underlying petition in this case on
May 16, 2003.
Included in the stipulated exhibits for this case is a copy
of a 2001 calendar and accompanying handwritten notations by
petitioner. On the calendar, petitioner indicated when the
children stayed with him, which included, among other dates,
every weekend and a 9-week period in the summer. Petitioner
wrote a note on the calendar asserting that the children were
dropped off at his house every morning at 6 a.m. for school, and
then petitioner bathed them, took them to school, and picked them
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