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custodial parent, claimed dependency exemption deductions for
Laurie and Andrew under section 151 up to, and including, the
1992 tax year.
In January 1993, when she was 17, Laurie moved in with
petitioners. Laurie lived with petitioners for the entire 1993
and 1994 tax years. Andrew continued to live with petitioner's
ex-wife.
Petitioner and his ex-wife orally agreed that if petitioner
would continue to pay child support in the amount of $468 a month
to his ex-wife, petitioner could claim dependency exemption
deductions for both of the children for the 1993 and 1994 tax
years. Petitioner did not go to court and have a formal hearing
in order to change custody because he felt that the children had
already been subjected to too many court hearings pertaining to
the original divorce action.
On January 18, 1993, Laurie signed an affidavit in which she
chose petitioner as her managing conservator "subject to the
approval of the Court." Laurie's affidavit, however, was never
submitted to the court for approval.
Contrary to her earlier oral agreement, petitioner's ex-wife
claimed dependency exemption deductions for both of the children
for the 1993 and 1994 tax years.
On their 1993 and 1994 Federal income tax returns,
petitioners claimed dependency exemption deductions with respect
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Last modified: May 25, 2011