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or tried before the Honorable Ira B. Harkavy (Judge). The Judge
issued a decision dated December 2, 1997, (the decision)
regarding the open issues. The decision was not signed by Ms.
Allsopp, only the Judge. On page 12 of the decision, under the
paragraph titled “TAX BENEFITS”, the Judge addressed the issue of
the deductions and credits regarding the children of the
marriage. The paragraph reads as follows:
As long as Mr. Allsopp shall make his child support
payments, both parties shall share the child deduction
exemptions and the child care credit, unless the parties
agree differently. For the even years, Ms. Allsopp shall
have Clyde as her income tax exemption and child care
deduction, and Mr. Allsopp shall have Everton and Aldwyn as
his income tax exemption. In odd years, the parties shall
switch the exemptions and child care deduction. Upon the
loss of an exemption or child care deduction, the parties
shall arrange, that by the switching on even and odd years
that both get equal use of any tax deductions, exemptions or
child care benefits.
On or about January 27, 1999, petitioner filed his Form
1040, U.S. Individual Income Tax Return, for the 1998 taxable
year. There was no attachment regarding any waiver or
declaration, such as a Form 8332, Release of Claim to Exemption
for Child of Divorced or Separated Parents, executed by Ms.
Allsopp stating that she was releasing her claim to exemption of
their children. In the 1998 return, petitioner claimed four
exemptions and three dependents, two of whom, Everton and Aldwyn,
were the children of the marriage with Ms. Allsopp. The third
child claimed was Sheclyia S. Allsopp (Sheclyia); this dependent
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