- 2 - this opinion shall not be treated as precedent for any other case. This case is before the Court on a petition for judicial review of a notice of deficiency. The issues for decision are whether petitioner is entitled to two dependency exemption deductions and a child tax credit. Background Some of the facts have been stipulated by the parties. The stipulations, with accompanying exhibits, are incorporated herein by this reference. At the time the petition was filed petitioner resided in Malad City, Idaho. Petitioner has two daughters, JN1 and JN2.2 Petitioner divorced his former spouse, the mother of his two daughters, by a Judgment and Decree of Divorce issued by the District Court of the Fifth Judicial District of Montana, Madison County, on May 5, 1993. The Judgment and Decree of Divorce provided that petitioner’s former spouse was the custodial parent, but “as long as * * * [petitioner] remains current on his child support obligations, he shall be entitled to both children as exemptions for tax purposes. Should he become delinquent, the * * * [petitioner’s former spouse] may claim both children.” For 2The Court will refer to the minor children by their initials and numbers 1 for the older daughter and 2 for the younger daughter as their initials are the same.Page: Previous 1 2 3 4 5 6 7 8 9 NextLast modified: November 10, 2007