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The sole issue is whether petitioner is entitled to claim
two dependency exemptions for her children. Petitioner resided
in Boise, Idaho, at the time she filed her petition with this
Court.
Background
The facts may be summarized as follows. Prior to 1984,
petitioner was married to Gary Broughton (Gary), and two
children, Cacy and Matthew, were born of the marriage. In 1984,
petitioner and Gary were divorced. Pursuant to the divorce
agreement, which was incorporated into the final decree
dissolving the marriage, Gary would pay $250 per month for each
child as child support. Petitioner was given physical custody of
the children. The agreement further provided in paragraph 18
that Gary "shall be allowed the exemption for both State and
Federal tax returns for the minor children for the year 1984, and
each tax year thereafter." In 1987, Cacy was injured in an
automobile accident. On June 9, 1987, the Decree of Divorce was
modified to provide that Gary would maintain major medical and
dental insurance policies for the children and that
all medical and dental expenses incurred by the minor
children but not covered by insurance shall be split equally
between the parties and each party shall be 50% obligated on
said debit. In addition, the Defendant [Gary] agrees to be
responsible for � of any medical expenses incurred by the
minor child, Cacy as a result of her accident in January
1987, that are not covered by insurance.
Paragraph 18, relating to the tax exemptions, was not modified.
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