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just ended to enable Husband to attach it to his income
tax returns.
A judgment of divorce was entered by the Circuit Court of
Montgomery County, Maryland (hereinafter the county court), on
August 1, 1989. The March 1989 agreement was incorporated in the
judgement of divorce.
Subsequent to the divorce decree petitioner married Janice
R. McCarthy. Rosalie McCarthy also remarried. Following the
entry of the divorce decree, petitioner and Rosalie McCarthy had
ongoing disputes concerning support payments, visitation rights,
and other provisions of the March 1989 agreement. Petitioner and
Rosalie McCarthy appeared in the county court on several
occasions in an attempt to resolve some of their disputes. The
county court issued a number of orders relating to some of the
disputed issues. At some point in 1991, the county court
determined petitioner to be in arrearage in child support
payments and the county court imposed earnings withholdings
against petitioner's employer. In early 1992, the county court
reversed its prior ruling and no longer required earnings
withholdings.
For the taxable year 1991, Rosalie McCarthy was the
custodial parent of the three children. She did not execute a
written declaration indicating that she was not claiming the
children as dependents. In fact, Rosalie McCarthy claimed the
children as dependents on her 1991 Federal income tax return.
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Last modified: May 25, 2011