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income taxes in the amounts of $718 and $735 for the 1993 and
1994 tax years, respectively. The issue for decision is whether
petitioners are entitled to claim dependency exemption deductions
under section 151 for the 1993 and 1994 tax years with respect to
petitioner Clifford Thomas’ two children from his previous
marriage.
Some of the facts have been stipulated and are so found.
The stipulation of facts and the attached exhibits are
incorporated herein by this reference. At the time that the
petition was filed, petitioners resided in Burleson, Texas.
Petitioners are husband and wife. References to petitioner are
to Clifford Thomas Noah.
Background
In 1994, petitioner worked for the Union Pacific Railroad
Company and petitioner wife worked for American Airlines.
Petitioner was previously married and was divorced in 1981.
Petitioner has a daughter, Laurie Kay Noah (Laurie), and a son,
Andrew Thomas Noah (Andrew), from his previous marriage, and one
son from his present marriage.
Petitioner's ex-wife was granted custody of the children as
managing conservator in a 1981 Decree of Divorce (divorce decree)
issued by the District Court of Tarrant County, Texas. The
divorce decree did not address the question as to which one of
the parents was allowed to claim dependency exemption deductions
for the children under section 151. Petitioner's ex-wife, as
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