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the year in issue, and all Rule references are to the Tax Court
Rules of Practice and Procedure.
Respondent determined a deficiency in petitioners’ Federal
income tax for the year 2002 in the amount of $1,410. The issues
for decision are whether petitioners are entitled to a dependency
exemption deduction and a child tax credit for the taxable year
in issue.
Background
The stipulation of facts and the attached exhibits are
incorporated herein by reference. At the time the petition was
filed, petitioners resided in Grain Valley, Missouri.
Petitioner husband (Mr. Crane) is a warehouse manager for
Weld Racing, Inc., in Kansas City, Missouri. Mr. Crane was
previously involved in a relationship with Melissa Madrigal (Ms.
Madrigal). Two children were born of the relationship. Mr.
Crane and Ms. Madrigal were never married.
On April 3, 1995, a judgment was entered in the Circuit
Court of Jackson County, Missouri, establishing, inter alia, Mr.
Crane’s paternity with respect to two minor children, K.M. and
P.M.,1 and the amount of child support to be provided to Ms.
Madrigal on the children’s behalf. The judgment set the amount
of support at $232.50 per child or $465 monthly for both
children.
1The Court uses initials when referring to minors.
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Last modified: November 10, 2007