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Respondent determined a deficiency in petitioners’ Federal
income tax of $3,630 for the taxable year 2002.
The issue for decision is whether petitioners are entitled
to claim dependency exemption deductions for David B. D’Amours,
Jr., ND, and BD.1
Background
Some of the facts have been stipulated and are so found.
The stipulation of facts and the attached exhibits are
incorporated herein by this reference. Petitioners resided in
Feeding Hills, Massachusetts, on the date the petition was filed
in this case.
On August 22, 1981, petitioner David B. D’Amours
(petitioner) and Teresa Marie Pond (Ms. Pond), petitioner’s
former wife, were married in Southwick, Massachusetts. During
the marriage, petitioner and Ms. Pond had three children: David
B. D’Amours, Jr., born in 1981, ND, born in 1987, and BD, born
in 1990. Petitioner and Ms. Pond were divorced in 1998.2
Petitioner and Ms. Pond’s divorce was granted on March 12,
1998, by a Judgment of Divorce Nisi. A Marital Separation
Agreement (separation agreement), which was incorporated into
the Judgment of Divorce Nisi, was signed by petitioner and Ms.
1The Court uses only the minor children’s initials.
2After his divorce from Ms. Pond, petitioner married
petitioner Sharon J. D’Amours on Oct. 9, 1999.
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