Richard G. Keene - Page 4
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weekends. The parties agree that Dr. Keene was the custodial
parent of the minor children at issue during the taxable year
2004. Pursuant to the Marital Settlement Agreement, the Judgment
ordered that petitioner pay 29 percent of his income to Dr. Keene
as child support.
With respect to the issue of which parent would claim the
child dependency exemptions, the Judgment, in pertinent part,
provides as follows:
SECTION VII. TAXES.
A. The petitioner, Richard Keene * * * shall have the
right to claim the child A.K. * * * as a dependent for
federal and state income tax purposes provided that one or
both parents fulfill the tax code requirements for claiming
a dependency exemption. Petitioner’s right to claim the
child as a dependent is dependent upon him being current and
in compliance with the support provisions of this agreement.
* * * * * * *
The petitioner shall alternate the right to claim
M.K. as a dependent for federal and state income tax
purposes provided that one or both parents fulfill the tax
code requirements for claiming the dependency exemption.
Petitioner shall claim M.K. in even numbered years.
Petitioner paid $14,891.25 in child support to Dr. Keene in
2004. This total comports with the amount that petitioner was
ordered to pay (29 percent of income) in the underlying Judgment.
Petitioner timely filed his 2004 Federal income tax return
claiming dependency exemptions with respect to the minor
children, A.K. and M.K., and two child tax credits. Petitioner
attached to his 2004 Federal income tax return a Form 8332,
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Last modified: March 27, 2008