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should not be cited as authority.
Respondent determined a deficiency of $2,431 in petitioner’s
2001 Federal income tax. After a concession by respondent, the
issue is whether petitioner is entitled to section 151 dependency
exemption deductions for two of his minor children. Petitioner
resided in Harrison, Ohio, at the time the petition was filed.
Background
Petitioner and Katherine E. O’Brien (Ms. O’Brien) divorced
on November 6, 1998. They are the parents of six children. At
the time of the divorce, five of the children were minors. In
the divorce decree, petitioner was designated the custodial
parent of one child, and Ms. O’Brien was designated the custodial
parent of the remaining four.
Petitioner was ordered to pay Ms. O’Brien $325 per child
each month for the four children in her physical custody. The
divorce decree further ordered that petitioner was entitled to
claim two of the minor children in Ms. O’Brien’s custody as
dependents for Federal tax purposes if his child support
obligation was current and paid in full for the year in which he
was claiming the children as dependents. Respondent does not
dispute that petitioner’s child support obligation was current
and paid in full for the year at issue.
Petitioner claimed dependency exemption deductions for three
of his children on his timely filed 2001 Form 1040, U.S.
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