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Respondent determined a deficiency in petitioners’ Federal
income tax of $1,058 for 2003. The issues for decision are
whether petitioners are entitled to claim: (1) A dependency
exemption deduction, and (2) a child tax credit.
Background
The stipulation of facts and the exhibits received into
evidence are incorporated herein by reference. At the time the
petition in this case was filed, petitioners resided in Santa
Rosa, California.
Petitioner Ying Wang (Ms. Wang) and James Hammer (Mr.
Hammer) are the biological parents of JJH.1 Ms. Wang and Mr.
Hammer divorced around 1989, and Ms. Wang was awarded custody of
JJH. JJH has lived with Ms. Wang at all times since the divorce.
Petitioners filed a Form 1040, U.S. Individual Income Tax
Return, for 2003, claiming for JJH a dependency exemption
deduction and a child tax credit. Respondent issued to
petitioners a statutory notice of deficiency, determining that
they are not entitled to claim JJH as a dependent because Ms.
Wang executed a Form 8332, Release of Claim to Exemption for
Child of Divorced or Separated Parents, in favor of Mr. Hammer
for 1988 and all years thereafter.
1The Court will refer to the minor child by her initials.
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