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STEVE A. v. COMMISSIONER

Dkt. No. 10129-05.

94 T.C.M. 35 (2007)

T.C. Memo. 2007-178

Steve A. and Donna Wood Chamberlain v. Commissioner.

United States Tax Court.

July 5, 2007.

Attorney(s) appearing for the Case

Steve A. and Donna Wood Chamberlain, pro sese;

J. Craig Young, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

GOEKE, Judge:

Respondent determined a $1,047 deficiency in petitioners' Federal income tax for the taxable year 2003. The issue for decision is whether petitioners are entitled to claim a dependency exemption and a child tax credit for Steven A. Chamberlain's child by a previous marriage for the taxable year 2003, pursuant to sections 1511 and 24, respectively. We hold that petitioners...

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