Richard J. Sarni and Susan Sarni - Page 4

                                        - 3 -                                         
               During 2000, petitioners and S.G. resided in the Netherlands           
          due to Mr. Sarni’s employment with the U.S. Department of Defense.          
               On July 17, 2001, petitioners filed a Form 1040, U.S.                  
          Individual Income Tax Return, for the taxable year 2000.  On                
          their return, petitioners claimed a dependency exemption                    
          deduction and a child tax credit for S.G.                                   
               On July 2, 2004, respondent issued a notice of deficiency to           
          petitioners in which respondent determined that petitioners are             
          not entitled to claim S.G. as a dependent because S.G. is not a             
          U.S. citizen.  Consequently, respondent further determined that             
          petitioners are not entitled to a child tax credit for S.G.                 
               Petitioners filed a petition with the Court.  Paragraph 4 of           
          the petition states in pertinent part:                                      
               I claim reimbursement for travel to the United States                  
               small claims court and my return journey to the                        
               Netherlands.  In addition, I claim all associated costs                
               pertaining to this case.                                               
               Generally, the Commissioner’s determinations are presumed              
          correct, and the taxpayer bears the burden of proving that those            
          determinations are erroneous.3  Rule 142(a); Welch v. Helvering,            
          290 U.S. 111, 115 (1933).                                                   

               3  We decide the issues in this case without regard to the             
          burden of proof under sec. 7491(a) because the issues are                   
          essentially legal in nature.                                                

Page:  Previous  1  2  3  4  5  6  7  8  9  10  Next

Last modified: May 25, 2011