Norma K. Litton - Page 3

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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.                           
               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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