Robert H. Martin - Page 3
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other court, and this opinion should not be treated as precedent
for any other case.
Respondent determined a deficiency of $5,485 in petitioner’s
Federal income tax for the year 2003.
The issues for decision are whether petitioner is entitled
to: (1) Dependency exemption deductions for two children under
section 151, and (2) a child tax credit under section 24.
Some of the facts were stipulated and are so found. The
stipulation of facts and the annexed exhibits are incorporated
herein by reference. At the time the petition was filed,
petitioner resided at Glen Allen, Virginia.
Petitioner filed his Federal income tax return for 2003 as a
head-of-household under section 2(b)(1) and claimed three
dependency exemption deductions under section 151 and a child tax
credit under section 24. In the notice of deficiency, respondent
disallowed the three dependency exemption deductions and the
child tax credit. Respondent further determined that
petitioner’s filing status was single.
Petitioner was previously married to Olivia L. Martin. They
were divorced in the year 2000. Olivia L. Martin thereafter
married Forrest C. Nuckols. Petitioner and Mrs. Nuckols had
eight children. For the year at issue, five were adults and
three others were dependents. Petitioner claimed the three
dependents on his Federal income tax return for 2003, and Mrs.
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Last modified: November 10, 2007