Carlebach v. Commissioner
United States Tax Court
Ps, calendar year taxpayers, and their children resided in Israel during the years in issue. R determined that Ps' children may not be claimed as dependents until they meet the citizenship test specified in I.R.C. sec. 152, as elaborated in sec. 1.152-2(a)(1), Income Tax Regs.
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Ps, calendar year taxpayers, and their children resided in Israel during the years in issue. R determined that Ps' children may not be claimed as dependents until they meet the citizenship test specified in I.R.C. sec. 152, as elaborated in sec. 1.152-2(a)(1), Income Tax Regs. Ps argue that the regulation, requiring that children be citizens at some time during the calendar year for which the child is claimed as a dependent, is invalid and that the children qualify as dependents for both dependency exemption deductions and accompanying credits because, at the time the returns were filed, they…
1Opinion of the Court
Halpern, Judge:
This case involves two notices of deficiency (together, notices). By the first notice, respondent determined deficiencies, additions to tax, and penalties with respect to petitioners’ joint Federal income tax, as follows:
Year Deficiency Addition to tax sec. 6651(a)(1) Penalty sec. 6662(a)
2004 $4,696 $424 $939
2005 6,296 595 1,259
2006 5,811 527 1,162
By the second notice, respondent determined deficiencies, additions to tax, and penalties with respect to petitioner Carlebach’s individual Federal income tax, as follows:
Year Deficiency Addition to tax sec. 6651(a)(1) Penalty sec.…
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