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Pursuant to section 7463(b), the decision to be entered is not
reviewable by any other court, and this opinion shall not be
treated as precedent for any other case.
Respondent determined a $1,465 deficiency in petitioners’
2004 Federal income tax. The issues for decision are whether
petitioners are entitled to a: (1) Dependency exemption
deduction; and (2) $1,000 child tax credit.
Background
Some of the facts have been stipulated and are so found.
The stipulation of facts and the exhibits received into evidence
are incorporated herein by reference. At the time the petition
was filed, Sean Michael Bears (petitioner) resided in Pawtucket,
Rhode Island, and Greta Bears resided in Methuen, Massachusetts.
Petitioner fathered a child with Kristen Mutter Rodenbaugh
(child’s mother). A Judgment of Support was rendered by the
Probate Family Court Department of the Commonwealth of
Massachusetts. Petitioner was ordered to pay $156 per week as
child support. He was also required to secure and maintain
health care coverage for his child. And if he was current on his
obligations, “he may take the child as his dependent for state
and federal income tax purposes.”
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Last modified: November 10, 2007