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Petitioner refers only to Brooks Edward Omans. Respondent
determined a deficiency of $1,610 in petitioners’ 1998 Federal
income tax. The issues are whether petitioners are entitled to
claim dependency exemption deductions under section 151 and child
tax credits under section 24 for petitioner’s two minor children
from a previous marriage. At the time the petition was filed
petitioner resided in Fort Eustis, Virginia, and Ms. Rateau
resided in Hampton, Virginia.2
Background
This case was submitted fully stipulated under Rule 122.
Pursuant to a Decree of Dissolution of Marriage (divorce decree)
entered by the Circuit Court of Greene County, Missouri,
petitioner and Jana Lynn Johnmeyer (Ms. Johnmeyer) were divorced
on February 24, 1993. Together they have two minor children.
The divorce decree awarded joint legal custody of the children to
petitioner and Ms. Johnmeyer, with Ms. Johnmeyer having primary
physical custody (custodial parent).
Incorporated into the divorce decree is a settlement
agreement and custodial plan executed by petitioner and Ms.
Johnmeyer in 1992. The settlement agreement contains the names
of the two children, Ms. Johnmeyer’s name, her signature, and
2 Petitioners divorced prior to filing the petition.
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