Richard G. Keene - Page 3

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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.                                             
               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,            
               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