Bonnie A. Broughton - Page 4

                                       - 4 -                                          
          January 1, 1985,2 and the divorce decree provides that Gary                 
          "shall be allowed the exemption[s] * * * for the minor children".           
               Petitioner argues that it is inequitable to deny her the               
          exemptions because, when the medical expenses that Gary has not             
          paid are considered, she paid more than half of the support of              
          the children.  We answered the same question in McClendon v.                
          Commissioner, 74 T.C. 1, 3-4 (1980):                                        
                    However sympathetic we may be towards petitioner, the             
               statute is clear on its face and leaves no room for implied            
               exceptions.  * * * [Section 152(e)(4)] was intended to                 
               provide a means whereby the parties to a divorce could take            
               dependency exemptions directly into consideration when                 
               planning financial arrangements attendant to the divorce.              
               The overriding purpose of the section is to provide                    
               certainty to the parties.  We would subvert the intent and             
               the spirit of the statute if we held that there was an                 
               implied exception when the party entitled to the exemption             
               is not in compliance with the divorce decree.  The statute             
               is absolute, and its plain language must control. [Emphasis            
               in original; citations and fn. ref. omitted.]                          
          The divorce decree is a matter of State law, and, if it is to be            
          further amended, it is a matter for the State court and not this            
                                             Decision will be entered                 
                                        for respondent.                               

               2   While the divorce decree was amended or modified after             
          that date, the pre-1985 provision in paragraph 18, relating to              
          the exemptions, was not modified and remains fully in effect.               

Page:  Previous  1  2  3  4  

Last modified: May 25, 2011