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On November 6, 1989, Ms. White signed a letter prepared by
petitioner that states, in pertinent part:
According to the Terms and Conditions of the divorce decree
between Virginia E. White and William C. White, Virginia
must execute the appropriate papers that will entitle
William C. White to claim Christopher and Allison as
dependents.
As stated in the decree "The Defendant, (William C. White)
shall be entitled to claim the two (2) children of the
marriage as his beneficiaries for income tax purposes. The
Plaintiff, (Virginia E. White) shall execute whatever
documents may be required to enable the Defendant to claim
the children as his exemptions."
Subsequently, on January 1, 1990, petitioner married
Katherine H. White. On their 1992 joint Federal income tax
return (return), petitioners claimed dependency exemptions for
Christopher and Allison. Attached to the return was a copy of
the November 6, 1989, letter signed by Ms. White. For tax year
1992, Ms. White also claimed dependency exemptions for the two
children.
In the notice of deficiency, respondent disallowed the
deductions for dependency exemptions claimed by petitioners
"Since the attached copy of the letter dated November 6, 1989,
did not specify the time period you may claim your dependents
exemption".
The determinations of the Commissioner in a notice of
deficiency are presumed correct, and the burden of proof is on
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