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any other court, and this opinion should not be cited as authority.
Respondent determined a deficiency of $5,090 in petitioners’
Federal income tax for 2004. After concessions by respondent,
the issues for decision are whether petitioners are entitled to
claim dependency exemption deductions for two children of
Vitally V. Andrukov (petitioner) by a prior marriage to Tanya
Andrukov and whether petitioner is entitled to an earned income
tax credit (EIC) and child tax credits with respect to those
children.
Background
All of the material facts have been stipulated. Petitioners
resided in Kentucky at the time they filed their petition.
Petitioner was previously married to Tanya Andrukov, with
whom he has a son and a daughter. In 2000 and in 2004, the
Superior Court of Washington, County of Whatcom, issued orders in
relation to that marriage and directed that income tax exemptions
for the children of petitioner and Tanya Andrukov be allocated to
petitioner and that the “federal income tax dependency exemption
waiver” form was to be executed by petitioner and Tanya Andrukov.
The two children lived with Tanya Andrukov during the entire 2004
tax year. Tanya Andrukov failed to execute the waiver and
claimed dependency exemption deductions for the two children, as
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