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record;
Cody Lee Crowell, born on June 16, 1979;
David Jordan Crowell, born on June 28, 1983;
Ben Michael Crowell, born on May 28, 1986; and
Beth Ann Crowell, born on March 19, 1990.
On their separate Federal income tax returns for 1998 and 1999,
petitioners each claimed dependency exemption deductions for
their four children named above, Cody, David, Ben, and Beth.
Neither party claimed dependency exemption deductions for Jon and
Adam. In the notices of deficiency, respondent disallowed the
four dependency exemption deductions claimed by Mr. Crowell and
Mrs. Crowell on their respective returns. Respondent also
disallowed child care credits claimed by both parties; however,
those credits will be allowed to the party the Court decides is
entitled to the dependency exemption deductions at issue.
Petitioners, as noted above, were divorced on April 27,
1994. They were divorced by the Family Court, Parish of East
Baton Rouge, Louisiana. A copy of the judgment of divorce was
not offered into evidence; however, copies of several subsequent
court decrees were offered into evidence relating to various
visitation and child support questions that arose after the
divorce. These court decrees establish that petitioners were
granted joint custody of their children, with Mrs. Crowell being
the "residential parent" for the five youngest children, and Mr.
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