James Leslie Clark Valarian - Page 2

                                        - 2 -                                         
               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.                                          
               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            

Page:  Previous  1  2  3  4  5  Next

Last modified: May 25, 2011