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Ms. Mosley were granted "joint care, custody and control" of
Nathan, with Ms. Mosley as the "primary custodian and the
deciding parent in case of disagreement between the parties, and
subject to liberal visitation with notice by" petitioner. The
divorce decree made no provision for the custody of Adam and
Amanda. Since the divorce, Adam, Amanda, and Nathan have resided
with Ms. Mosley.
During May 1992, the Fayette Circuit Court issued an Order
(dependency exemption order) stating:
IT IS ORDERED AND ADJUDGED that the Decree of
Dissolution, entered herein on March 11, 1992, is
amended insofar that the Petitioner, Terry Neal, shall
be entitled to claim the child of the parties, namely
Nathan T. Neal, born May 18, 1990, as a dependent for
all income tax purposes, including federal, state and
local, since his birth year of 1990 when the Petitioner
began to pay child support for said child, and for all
subsequent years.
The dependency exemption order made no provision for Adam and
Amanda. Moreover, the dependency exemption order contained no
reference to the execution of any documents that might be
necessary to enable petitioner to claim the dependency exemption
for Nathan.
On his Federal income tax returns for 1994, 1995, and 1996,
petitioner claimed dependency exemptions for his three children
in the amounts of $7,350, $7,500, and $7,650, respectively.
Further, on his 1994 return, petitioner claimed Schedule A
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