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Respondent determined a $1,604 deficiency in petitioners’
2003 Federal income tax. The issue for decision is whether
petitioners are entitled to a deduction for dependency exemptions
for petitioner husband’s son and daughter from a prior marriage.
Background
Some of the facts have been stipulated and are so found.
The stipulation of facts with attached exhibits, and additional
exhibits admitted at trial, are incorporated herein by this
reference. At the time the petition was filed, petitioners
resided in West Linn, Oregon. Unless otherwise indicated, all
references to petitioner are to Nasser Zamani.
Petitioner was formerly married to Alice Woodworth (Ms.
Woodworth). Petitioner and Ms. Woodworth have three children:
(1) Cyrus Zamani, born in 1983; (2) Nathan Zamani, born in 1986;
and (3) Lila Zamani, born in 1988. Petitioner and Ms. Woodworth
were divorced on March 3, 1993, pursuant to a divorce decree
issued by an Oregon State court. The divorce decree provides in
relevant part:
4. Issues Relating to Children:
A. Custody: The parties shall have joint
physical custody of the minor children * * *. The
children are to reside primarily at the mother’s
address for medical and educational purposes.
* * * * * * *
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