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effect for the year at 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 of $5,6371 for the taxable year 2003. The issues for
decision are: (1) Whether petitioner is entitled to the
dependency exemption deduction and (2) whether petitioner is
entitled to the child tax credit.
Background
Some of the facts have been stipulated and are so found.
The stipulation of facts and the attached exhibits are
incorporated herein by reference. At the time that the petition
was filed, petitioner resided in Hanover Park, Illinois.
Petitioner, an electrician, was employed by Littlefuse, Inc.
(Littlefuse) in Des Plaines, Illinois. Petitioner received
compensation from Littlefuse in 2003 in the amount of $74,418.09.
Petitioner was previously married to Margaret Flanigan (Ms.
Flanigan). Two children were born of the marriage. Petitioner’s
separation from Ms. Flanigan in October 2000 served as the
prelude to divorce proceedings.
On or about May 29, 2001, an agreed order was entered in the
Circuit Court of Cook County, Illinois, to provide “unallocated
1 The new issues raised and the concession by respondent
reduces the deficiency from $5,637 to $2,725.
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