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Respondent determined a deficiency in petitioners’ Federal
income tax of $1,650 for the taxable year 2002.
The issue for decision is whether petitioners are entitled
to claim a dependency exemption deduction for JW1 for taxable
year 2002.
Background
Some of the facts have been stipulated and are so found.
The stipulation of facts and the attached exhibits are
incorporated herein by this reference. Petitioners resided in
Newark, Delaware, on the date the petition was filed in this
case.
On April 24, 1999, Clifford Wood, Sr. (petitioner) and
Stephanie Wood (Ms. Wood), petitioner’s former wife, were
married. During the marriage, petitioner and Ms. Wood had one
child, JW, born in 2000. Petitioner and Ms. Wood were divorced
in 2001.2
Petitioner and Ms. Wood’s divorce was granted by a final
divorce decree entered by the Family Court of the State of
Delaware In and For New Castle County. On November 16, 2001,
petitioner and Ms. Wood entered into a separation agreement that
was incorporated into the final divorce decree. The separation
1The Court uses only the minor child’s initials.
2After his divorce from Ms. Wood, petitioner married
petitioner Danielle Denise Levering-Wood in July of 2002.
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