Cheryl J. Miller - Page 1

                                          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                                     

Page:   1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  18  19  20  Next

Last modified: May 25, 2011