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section references are to the Internal Revenue Code in effect for
the year in issue, and all Rule references are to the Tax Court
Rules of Practice and Procedure.
Respondent determined a deficiency in petitioner’s Federal
income tax for the year 2003 in the amount of $1,363. The issue
for decision is whether petitioner is entitled to claim a
dependency exemption and a child tax credit for the taxable year
2003, pursuant to sections 151 and 24, respectively.
Background
The stipulation of facts and the attached exhibits are
incorporated herein by reference. At the time the petition was
filed, petitioner resided in Reedsburg, Wisconsin.
Petitioner is employed as a police officer with the Sauk
County, Wisconsin, Sheriff’s Office. Petitioner was involved in
a relationship with Jessica K. Dykstra for an unspecified period
of time prior to 1997. They were never married. In 1997, Ms.
Dykstra gave birth to a male child, M.F.1
In 2000, Ms. Dykstra initiated a paternity action against
petitioner in the Circuit Court, Family Court Branch, Columbia
County, Wisconsin (Family Court). As part of that action, the
Family Court adjudged petitioner to be the father of M.F.,
according to his admission of paternity in open court. Pursuant
to a Judgment on Default (judgment) entered against Ms. Dykstra,
1 The Court uses initials when referring to a minor child.
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Last modified: November 10, 2007