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reviewable by any other court, and this opinion should not be
cited as authority.
The term petitioner refers to Michael E. Taylor. Respondent
determined a deficiency of $1,296 in petitioners’ 2002 Federal
income tax and a penalty under section 6662 of $259.20. The
issues are: (1) Whether petitioners are entitled to a dependency
exemption deduction for petitioner’s minor child from a previous
marriage; (2) whether petitioners are entitled to a child tax
credit; (3) whether petitioners are entitled to an additional
child tax credit; (4) whether petitioners are entitled to the
earned income tax credit; and (5) whether petitioners are liable
for the section 6662 penalty.
Petitioners resided in Stockbridge, Georgia, at the time the
petition was filed.
Background
Petitioner and Laura F. Jenkins (Mrs. Jenkins) divorced on
September 11, 1998, and are the parents of two minor children.
They lived apart during all of 2002, with Mrs. Jenkins residing
in Henry County and petitioner residing in Clayton County.
Together they provided over one-half of their children’s support
for 2002.
In 2001, an order establishing joint legal and physical
custody (custody order) set forth a 1 week on/1 week off custody
schedule, starting with an exchange on Sunday at 6 p.m. The
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