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claim dependency exemption deductions for the children for
Federal income tax purposes. The children resided with their
mother for the greater portion of 2003, the tax year in issue.
Petitioners timely filed a joint Form 1040, U.S. Individual
Income Tax Return, for tax year 2003. They claimed dependency
exemption deductions for the three children in the custody of Mr.
Gibson’s former spouse, as well as child tax credits and
additional child tax credits for those children.2 Petitioners did
not attach to their return a Form 8332, Release of Claim to
Exemption for Child of Divorced or Separated Parents, or other
written declaration by Mr. Gibson’s former spouse.
Respondent determined that petitioners are not eligible for
the dependency exemption deductions claimed for the minor
children in the custody of Mr. Gibson’s former spouse, or for the
child tax credits or the additional child tax credits claimed for
those children. Accordingly, respondent determined a $3,468
deficiency in tax for petitioners’ 2003 tax year and sent
petitioners a notice of deficiency. Petitioners timely
petitioned this Court, alleging that they provided more than 50
percent of the children’s support during 2003 and are therefore
entitled to the claimed dependency exemption deductions, child
tax credits, and additional child tax credits.
2Petitioners also claimed a dependency exemption deduction
with respect to a fourth child. Respondent does not challenge
the validity of that claim.
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Last modified: May 25, 2011