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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 petitioner’s 2004
Federal income tax of $3,550. The issues for decision are
whether petitioner is entitled to claim dependency exemptions for
two minor children for taxable year 2004, and whether petitioner
is also entitled to claim child tax credits with respect to those
children for the year in issue.
Background
Some of the facts have been stipulated and are so found.
The stipulation of facts and attached exhibits are incorporated
herein by this reference. At the time the petition was filed,
petitioner resided in Tomah, Wisconsin.
Petitioner and Lynn W. Keene (Dr. Keene) were previously
married. Three children were born of the marriage: A.K., B.K.,
and M.K.1 A Judgment of Divorce (Judgment) was entered in the
Circuit Court, Family Court Branch, Monroe County, Wisconsin, on
February 8, 2001. The Judgment incorporated a Marital Settlement
Agreement previously entered in the circuit court on February 1,
2001.
The Marital Settlement Agreement provided that Dr. Keene
would have primary physical custody for all three children, with
petitioner having biweekly visitation consisting of 3-day
1 The Court uses initials when referring to minor children.
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Last modified: March 27, 2008