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Respondent determined a deficiency of $1,363 in petitioner’s
Federal income tax for 2003. The issues for decision are whether
petitioner is entitled to claim a dependency exemption deduction
for his daughter and whether petitioner is entitled to a child
tax credit.
Background
Petitioner resided in Huntington, West Virginia, at the time
he filed his petition.
Petitioner is the unmarried father of J.W. In compliance
with a November 5, 1997, child support order issued by the
Circuit Court of Cabell County, West Virginia, petitioner paid
nearly 90 percent of the total determined support obligation for
J.W. in 2003, and he maintained health insurance on J.W.’s
behalf. J.W.’s mother is the custodial parent of J.W.
Petitioner claimed a deduction for a dependency exemption
and a child tax credit for J.W. on his 2003 tax return.
Respondent disallowed the dependency exemption and the child tax
credit, explaining in the notice of deficiency that “whoever has
been appointed custodial parent by the court system is entitled
to the dependent exemption unless he or she expressly waives the
right to claim the exemption.” The notice also explained that,
because the child tax credit can be claimed only by a taxpayer
who is eligible to claim the dependency exemption deduction, the
child tax credit petitioner claimed for 2003 was also disallowed.
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Last modified: May 25, 2011