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declined the opportunity for a new trial or for supplementation
of the record, and the case has, therefore, been reassigned for
opinion and decision. Unless otherwise indicated, all section
references are to the Internal Revenue Code in effect for the
year in issue, and all Rule references are to the Tax Court Rules
of Practice and Procedure.
Respondent determined a deficiency of $4,230 in petitioners’
Federal income tax for 2003. After concessions by respondent,
the issues for decision are whether petitioners are entitled to
claim a dependency exemption deduction for one child of Paul
Marcillese Shelton (petitioner) by a prior marriage to Tanya
Clark (Clark) and whether petitioners are entitled to a child tax
credit with respect to that child.
Background
All of the material facts have been stipulated. Petitioners
resided in Maryland at the time they filed their petition.
Petitioner was previously married to Clark, with whom he has
a daughter. On July 26, 1993, the Circuit Court for Prince
George’s County, Maryland, issued a consent order awarding sole
custody of the child to Clark but permitting petitioner to claim
the child as a dependent for personal Federal income tax purposes
for as long as petitioner complied with timely payments of child
support. The consent order also requires Clark, if requested, to
execute any waivers necessary to effect the provision for the
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