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The sole issue for decision is whether petitioners are
entitled to deductions for dependency exemptions under section
151 for their 1992 tax year for the two children of William C.
White (petitioner) from a former marriage.
Some of the facts were stipulated, and those facts, with the
annexed exhibits, are so found and are incorporated herein by
reference. At the time their petition was filed, petitioners'
legal residence was Atlanta, Georgia.
Petitioner was previously married to Virginia White (Ms.
White). Two children were born of this marriage: Christopher,
born March 30, 1983, and Allison, born April 13, 1985.
Petitioner and Ms. White were divorced on March 14, 1989,
pursuant to a Dual Judgment of Divorce (divorce decree) issued by
the Superior Court of New Jersey, Chancery Division. In the
divorce decree, petitioner and Ms. White were granted joint
custody of the two children; however, the primary residence of
the children was declared to be with Ms. White. Since the
divorce, Christopher and Allison have resided with Ms. White.
The divorce decree further provides that petitioner "shall be
entitled to claim the two (2) children of the marriage as his
beneficiaries for income tax purposes. The Plaintiff [Ms. White]
shall execute whatever documents may be required to enable the
Defendant [petitioner] to claim the children as his exemptions."
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