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The issue for decision is whether petitioner is entitled to
dependency exemption deductions for four of his children.
Some of the facts have been stipulated, and they are so
found. At the time of the filing of the petition, petitioner
resided in West Valley City, Utah.
Background
Petitioner married Karen Inman Silver (Ms. Silver) in 1973.
They had four children: Michael, Marjorie, Susan, and Brigette
(the children). Petitioner and Ms. Silver were divorced in 1983.
Pursuant to the divorce decree, custody of the children was
awarded to Ms. Silver, with liberal visitation rights to
petitioner. The divorce decree also required petitioner to pay
child support of $150 per child per month. Petitioner's child
support obligation was subsequently reduced to $125 per child per
month. The divorce decree contains no reference to the
dependency exemption deductions for the children.
During 1990, the children remained in the custody of Ms.
Silver and resided with her. They spent approximately 30 hours
per week with petitioner. He paid for the children's food while
they stayed with him, provided each child with an allowance, and
paid for their life and health insurance. In addition, he paid
$6,000 ($125 per child per month for 12 months) in child support
payments to Ms. Silver during 1990.
On his 1990 return, petitioner claimed dependency exemption
deductions for Michael, Marjorie, Susan, and Brigette. Although
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