- 2 - 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 twoPage: Previous 1 2 3 4 5 6 Next
Last modified: May 25, 2011