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this opinion shall not be treated as precedent for any other
case.
Respondent determined a $1,390 deficiency in petitioner’s
2003 Federal income tax. After a concession,2 the issues
remaining for decision concerning 2003 are: (1) Whether
petitioner is entitled to claim a dependency exemption for JJD3
pursuant to section 151(c); (2) whether petitioner is entitled to
claim a child tax credit for JJD pursuant to section 24(a); and
(3) whether petitioner is entitled to head of household filing
status pursuant to section 2(b).
Background
Some of the facts have been stipulated and are so found.
The stipulation of facts and the attached exhibits are
incorporated herein by this reference. At the time he filed the
petition, petitioner resided in Daleville, Alabama.
On April 13, 1996, petitioner married Kimberly Jean Davis
(Ms. Davis). Petitioner and Ms. Davis had one child together,
JJD. On April 30, 2001, petitioner and Ms. Davis divorced.
Pursuant to their divorce, Ms. Davis received physical custody of
JJD, petitioner received visitation rights, and petitioner was
required to pay child support in the amount of $434 per month.
2 Petitioner conceded that he was not entitled to claim a
child tax credit for his child from a previous marriage.
3 The Court will refer to the minor child by his initials.
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