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satisfied in this case. The Court holds that none of the
statutory exceptions described above applies to the present case.
Although the divorce decree, by and through the dependency
exemption order, provides that petitioner is entitled to the
dependency exemptions for Nathan, it is well settled that State
courts, by their decisions, cannot determine issues of Federal
tax law. See Commissioner v. Tower, 327 U.S. 280 (1946);
Kenfield v. United States, 783 F.2d 966 (10th Cir. 1986); Nieto
v. Commissioner, T.C. Memo. 1992-296. Unfortunately, regardless
of what is stated in the divorce decree and dependency exemption
order, the law is clear that petitioner is entitled to the child
dependency exemptions in 1994, 1995, and 1996 only if he complied
with the clear provisions of the Internal Revenue Code.
Petitioner has failed in this regard. Thus, the Court concludes
that, pursuant to section 152(e), petitioner is not entitled to
claim his three children as dependents for 1994, 1995, and 1996.
A partial remedy for petitioner, if any, lies in the Fayette
Circuit Court for enforcement of the provisions of the divorce
decree and dependency exemption order with respect to Nathan.3
Petitioner contends that he relied on IRS publications,
which stated that it would be sufficient for petitioner to attach
3
Petitioner did not indicate that he exerted any effort
whatsoever to locate Ms. Mosley, nor did he indicate a belief
that, if he were to locate her, she would refuse to sign the
Forms 8332.
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