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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.”
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Last modified: May 25, 2011