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Respondent determined a deficiency in petitioners’ Federal
income tax for 2002 in the amount of $2,697.
At trial, respondent conceded that petitioners are entitled
to a disallowed dependency exemption deduction for one of two
children claimed as dependents on their 2002 income tax return as
well as the section 24 child care credit with respect to that
child. The remaining issue for decision is whether petitioners
are entitled under section 151 and related sections to the
dependency exemption deduction for another child and the child
care credit for that child claimed on their 2002 return.
Some of the facts were stipulated. Those facts, with the
exhibits annexed thereto, are so found and are made part hereof.
Petitioners’ legal residence at the time the petition was filed
was Vancouver, Washington.2
Petitioners have one child of their marriage. As noted
above, respondent conceded at trial petitioners’ entitlement to
the dependency exemption deduction and the section 24 child care
credit with respect to that child. The issue is whether
petitioners are entitled to the dependency exemption deduction
2This case is decided without regard to the burden of proof.
Sec. 7491(a).
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Last modified: May 25, 2011