T.C. Memo. 2007-178 UNITED STATES TAX COURT STEVE A. AND DONNA WOOD CHAMBERLAIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 10129-05. Filed July 5, 2007. Steve A. and Donna Wood Chamberlain, pro sese. J. Craig Young, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION GOEKE, Judge: Respondent determined a $1,047 deficiency in petitioners’ Federal income tax for the taxable year 2003. The issue for decision is whether petitioners are entitled to claim a dependency exemption and a child tax credit for Steven A. Chamberlain’s child by a previous marriage for the taxable yearPage: 1 2 3 4 5 6 7 8 9 10 11 12 NextLast modified: November 10, 2007