Swint v. Commissioner
United States Tax Court
Prior to marrying P, P's husband had a child with TDW. An agreed entry filed by a State court in February 1998 provided that P's husband would be entitled to a dependency exemption deduction and a child tax credit for the child if he was current in his child support obligations. The agreed entry was not signed by P's husband or TDW.
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Prior to marrying P, P's husband had a child with TDW. An agreed entry filed by a State court in February 1998 provided that P's husband would be entitled to a dependency exemption deduction and a child tax credit for the child if he was current in his child support obligations. The agreed entry was not signed by P's husband or TDW. P and her husband filed a joint Federal income tax return for the taxable year 2009 claiming a dependency exemption deduction and a child tax credit. R disallowed P's claim for a dependency exemption deduction and a child tax credit. Held: Sec. 1.152-4(e)(1)(ii),…
1Opinion of the Court
Ruwe, Judge:
Respondent determined a deficiency in petitioner’s Federal income tax of $1,547 for the taxable year 2009 (year at issue). The issues for decision are: (1) whether petitioner is entitled to a dependency exemption deduction under section 151(a) 2 and (c); and (2) whether petitioner is entitled to a child tax credit under section 24(a).
FINDINGS OF FACT
Some of the facts have been stipulated and are so found. The stipulation of facts and the attached exhibits are incorporated herein by this reference.
At the time the petition was filed, petitioner resided in Ohio.
Petitioner married…
2Cases cited5 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Miller v. CommissionerUnited States Tax Court · 2000
- Armstrong v. Comm'rUnited States Tax Court · 2012
- Shenk v. CommissionerUnited States Tax Court · 2013
- Paulson v. CommissionerUnited States Tax Court · 1996
3Cited by5 opinions
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