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Respondent determined a deficiency in petitioner’s Federal
income tax for the taxable year 2003 in the amount of $2,117.
The issues for decision are:
(1) Whether petitioner is entitled to dependency exemption
deductions for her son and daughter. We hold that she is.
(2) Whether petitioner is entitled to the child tax credit
in respect of her children. We hold that she is.
Background
Some of the facts have been stipulated, and they are so
found. We incorporate by reference the parties’ stipulation of
facts and accompanying exhibits.
At the time that the petition was filed, petitioner resided
in Leander, Texas.
Petitioner and Gregory Lee Litton (Mr. Litton) were married
in 1986. The couple have two children, a son, who was born in
1992, and a daughter, who was born in 1995.
In March 1997, petitioner and Mr. Litton were divorced
pursuant to a decree entered by the district court of Williamson
County, Texas. The divorce decree listed Mr. Litton’s residence
as the “present address” of each of the parties’ children. The
divorce decree made no provision with respect to dependency
exemption deductions for the children.
The divorce decree named petitioner and Mr. Litton as “Joint
Managing Conservators” of the parties’ children, but it provided
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