Jerry Jefferson Kirkeby and Ying Wang - Page 3

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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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