Gary Lyle Gibson and Mirian Julia Alves - Page 3

                                        - 2 -                                         
               Respondent determined a $3,468 deficiency in petitioners’              
          2003 Federal income tax.  The issues for decision are:  (1)                 
          Whether petitioners are entitled to dependency exemption                    
          deductions for petitioner Gary Lyle Gibson’s (Mr. Gibson’s) three           
          minor children from a previous marriage; and (2) whether                    
          petitioners are entitled to a nonrefundable child tax credit and            
          a refundable additional child tax credit with respect to each of            
          those children.                                                             
                                     Background                                       
               Some of the facts have been stipulated, and they are so                
          found.  The stipulation of facts and the attached exhibits are              
          incorporated herein by this reference.  At the time of filing the           
          petition, petitioners resided in Margate, Florida.                          
              Mr. Gibson has three children from a former marriage.  That             
         marriage was dissolved by a judgment of the Circuit Court of the             
         Eleventh Judicial Circuit of Florida in and for Miami-Dade County            
         on April 11, 2003.  As part of its judgment, the Florida circuit             
         court:  (1) Ordered shared parental responsibility for the three             
         children; and (2) ordered Mr. Gibson to pay child support of                 
         $420.94 biweekly.  Additionally, the court designated Mr.                    
         Gibson’s former wife the custodial parent.1  The judgment of the             
         Florida circuit court did not award either parent the right to               


               1Mr. Gibson’s former wife was named the “primary residential           
          parent”, and Mr. Gibson was named the “secondary residential                
          parent.”                                                                    




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

Last modified: May 25, 2011