Rebecca A. Peck - Page 4

          dependency exemption attaches such waiver to the tax return, then           
          the waiver will be honored and the noncustodial parent may claim            
          the dependency exemption for the child.  In the present case,               
          that did not happen for the years 1990 and 1991.  During those              
          years, the children of petitioner were in the custody of Mr.                
          Peck.  There is no evidence that he executed any such waiver of             
          his right to claim exemptions for them in his tax return, and               
          petitioner and Mr. Peck, both of whom testified at trial herein,            
          confirmed that no such waiver was executed.  It is true that in             
          the modification of custody that was granted by the Missouri                
          courts in 1993, wherein custody of the minor children was                   
          returned to petitioner, the court decreed that Mr. Peck should              
          execute a waiver of exemption for the children with respect to              
          the year 1992.  However, no provision appears to have been made             
          for the years 1990 and 1991, which are before us here.                      
          Accordingly, we must uphold respondent's disallowance of                    
          dependency exemptions to petitioner for the years 1990 and 1991:            
          there is no evidence that Mr. Peck signed a waiver agreement                
          releasing his right to the dependency exemption for those years,            
          and there is no evidence that any such agreement was attached to            
          the returns that were filed herein, as required by section 152.             
          Cf. Ferguson v. Commissioner, T.C. Memo. 1994-114.                          
               With respect to the proposed additions to tax, respondent              
          has waived the imposition of the addition under section 6654 for            
          the year 1990, but continues to maintain that petitioner is                 

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