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Respondent determined a deficiency in petitioners’ Federal
income tax of $2,195 for the taxable year 2001.
The issues for decision are: (1) Whether petitioners are
entitled to two dependency exemption deductions for petitioner
James T. Werther’s two sons, RW and MW,1 from a previous
marriage; and (2) whether petitioners are entitled to a child tax
credit of $600 for taxable year 2001.
Some of the facts have been stipulated and are so found.
The stipulation of facts and the attached exhibits thereto are
incorporated herein by this reference. Petitioners resided in
Danbury, Connecticut, on the date the petition was filed in this
case. James T. Werther (petitioner) appeared before the Court
and presented petitioners’ case. Petitioner wife, Rebecca S.
Werther, did not appear.
Background
On June 4, 1977, petitioner and Eileen M. Werther (Eileen)
were married. During the marriage, petitioner and Eileen had
four children: AW, born in 1979; JW, born in 1982; RW, born in
1984; and MW, born in 1985.
On April 13, 1993, Eileen and petitioner were divorced by an
order issued by the State of Louisiana in a divorce proceeding
1The Court uses only the minor children’s initials.
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