114 T.C. No. 13
UNITED STATES TAX COURT
CHERYL J. MILLER, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
JOHN H. LOVEJOY, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 8094-97, 8158-97. Filed March 24, 2000.
Ps, husband (H) and wife (W), separated in 1992
and divorced in 1993. Following a contested divorce
proceeding, the Denver (Colorado) District Court (the
State court) issued Permanent Orders granting W sole
custody of Ps’ two minor children. The Permanent
Orders also provided that H “shall claim both of [the]
children on his tax returns as exemptions.” In
accordance with the Permanent Orders, H claimed the
dependency exemptions for the children on his 1993 and
1994 Federal income tax returns. However, he did not
attach a completed Form 8332, Release of Claim to
Exemption for Child of Divorced or Separated Parents,
signed by W to either of the returns. Instead, H
attached portions of the Permanent Orders to his
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