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all Rule references are to the Tax Court Rules of Practice and
Procedure.
Respondent determined a deficiency in Federal income tax in
the amount of $1,762 for petitioners’ 2003 taxable year. The
issue we must decide is whether petitioners may claim petitioner
Terrance LaShawn Shields’s son as a dependent and receive the
additional child tax credit pursuant to section 24.
Background
Some of the facts and certain exhibits have been stipulated.
The parties’ stipulations of fact are incorporated in this
opinion by reference and are found as facts in the instant case.
At the time of filing the petition in the instant case,
petitioners resided in Eastman, Georgia.
In this opinion, our references to J.S. are to the
biological son of petitioner Terrance LaShawn Shields and Aundrea
B. Warner (Ms. Warner). By order dated April 30, 2003, the
Superior Court of Bleckly County awarded primary physical custody
of J.S. to Ms. Warner (custody order).
Petitioners timely filed their 2003 tax return, claiming
deductions for four exemptions and a child tax credit in the
amount of $1,200 for two children, including J.S. Respondent
disallowed the dependency exemption deduction for J.S. and
reduced the amount of the child tax credit from $1,200 for two
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