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Nuckols, his former spouse, also claimed the same three children
on the joint Federal income tax return she filed with her spouse.
At trial, respondent conceded that petitioner was entitled
to the dependency exemption deduction for one of the children
based on the fact that the child lived with petitioner during the
year at issue. Respondent also conceded that petitioner was
entitled to head-of-household filing status and the child tax
credit with respect to that child. The remaining issues are
whether petitioner is entitled to the dependency exemption
deductions for the two other children and the child tax credit as
to them.
The two other children, a son and a daughter, lived with
their mother, Mrs. Nuckols, during the year at issue. Petitioner
paid to his former spouse, during that year, $474 per month for
their support. In addition, petitioner paid health insurance
premiums and medical expenses for the two children and had the
children with him for a 1-week vacation during the year in
Florida. No evidence was presented as to the support provided
the two children by petitioner’s former spouse during the year at
issue or the total monetary amount provided by petitioner other
than the aforementioned monthly cash payments. Petitioner
contends that on these facts, he is entitled to the dependency
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Last modified: November 10, 2007