Steve A. and Donna Wood Chamberlain - Page 1

          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 year             

Page:  1  2  3  4  5  6  7  8  9  10  11  12  Next 

Last modified: November 10, 2007