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(2) whether any part of "unallocated child support and
maintenance" payments made pursuant to a State court decree
constitutes child support under section 71(c).3
FINDINGS OF FACT
Some of the facts and certain exhibits have been stipulated
pursuant to Rule 91. The parties' stipulations of fact are
incorporated herein by reference and are found as facts in these
cases.
Petitioners Cheryl J. Miller and John H. Lovejoy resided in
Colorado during the years in issue and when the petitions in
these consolidated cases were filed.
Petitioners were married on August 30, 1970. They had two
children during their marriage--Krista Holly Lovejoy (Krista),
born on January 8, 1977, and Dean Ross Lovejoy (Dean), born on
May 10, 1980 (the children).
In May 1992, petitioners separated. Ms. Miller remained in
the family home, and Mr. Lovejoy moved into a separate residence.
Mr. Lovejoy and Ms. Miller maintained separate residences
throughout 1993 and 1994 and were not members of the same
household at any time during those years.
3The only other issues raised by the notices of deficiency
or the pleadings require a determination of which petitioner is
entitled to claim the dependency exemptions for the minor
children for the years at issue or are computational. The
dependency exemption issue will be addressed separately if it is
not resolved by agreement of the parties.
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Last modified: May 25, 2011