James C. Harris - Page 3




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          child support guideline computation for the State of Oklahoma.              
          In the calendar year 2003, both children resided with petitioner            
          for 139 days and with their mother for 226 days.                            
               Petitioner claimed a dependency exemption and child tax                
          credit for his minor child on his Federal income tax return for             
          the taxable year 2003.  Petitioner’s ex-spouse did not sign an              
          Internal Revenue Service (IRS) Form 8332, Release of Claim to               
          Exemption for Child of Divorced or Separated Parents, for the               
          taxable year 2003.  Petitioner did not affix any other written              
          declaration to his 2003 Federal income tax return that conformed            
          to the substance of a Form 8332.                                            
               In December 2005, respondent issued a $1,363 notice of                 
          deficiency to petitioner with respect to the dependency exemption           
          and child tax credit claimed for the taxable year 2003.                     
          Petitioner timely petitioned this Court for redetermination.                
                                       OPINION                                        
               Section 151 provides a tax exemption as a deduction in                 
          computing taxable income for a taxpayer’s dependents.  Section              
          152(a) defines “dependent” to include the son or daughter of a              
          taxpayer, for whom the taxpayer furnished more than one-half the            
          support for the calendar year in which the taxable year begins.             
          Section 24 provides a credit against income tax for each                    
          qualified child of a taxpayer who is under 17 years of age and              
          for whom the taxpayer may claim a deduction under section 151.              







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