James Leslie Clark Valarian - Page 4

                                        - 4 -                                         
          of the child if: (1) The custodial parent signs a written                   
          declaration that he or she will not claim the child as a                    
          dependent for any (or a certain) taxable year, and the                      
          noncustodial parent attaches such written declaration to his or             
          her return for the appropriate year; or (2) over one-half of the            
          support of the child is treated as having been received from a              
          different individual under a multiple support agreement; or (3) a           
          pre-1985 decree of divorce or separate maintenance, or written              
          agreement provides that the noncustodial spouse is entitled to              
          the dependency exemption deduction for the child, and the                   
          noncustodial spouse contributes at least $600 for support of such           
          child during the relevant taxable year.  Sec. 152(e)(2) through             
               None of the above exceptions is applicable in this case.               
          Consequently pursuant to section 152(e)(1), Ms. Silver, the                 
          custodial parent, is considered to have provided over one-half of           
          the support of the children during 1990.  It follows, therefore             
          that petitioner is not entitled to claim dependency exemption               
          deductions for any of the children for the year 1990 because they           
          are not his dependents as that term is defined in section 152(a).           
               At trial and on brief, petitioner made various                         
          constitutional arguments in support of his position that we                 
          should find that there is no deficiency in his 1990 Federal                 
          income tax.  Although not entirely clear to us, we believe that             
          petitioner's constitutional arguments focus not so much upon the            

Page:  Previous  1  2  3  4  5  Next

Last modified: May 25, 2011