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
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Last modified: November 10, 2007