Cheryl J. Miller - Page 5




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            stipulations agreed to by the parties.  The Temporary Orders                               
            conferred joint custody of the children on Ms. Miller and Mr.                              
            Lovejoy but designated Ms. Miller "the primary residential                                 
            custodian for the children".  The Temporary Orders were silent                             
            regarding which party was authorized to claim the dependency                               
            exemptions for the children.                                                               
                  Following several days of testimony in a contested divorce                           
            proceeding, the State court issued Permanent Orders on January                             
            24, 1994, nunc pro tunc November 12, 1993, granting Ms. Miller                             
            sole custody of the children.  The Permanent Orders also provided                          
            that Mr. Lovejoy "shall claim both of [the] children on his tax                            
            returns as exemptions".  The Permanent Orders were not signed by                           
            Ms. Miller.  However, they were executed by the State court judge                          
            and were also signed by the attorneys for Ms. Miller and Mr.                               
            Lovejoy under a caption that read “APPROVED AS TO FORM”.                                   
                  In accordance with the Permanent Orders, Mr. Lovejoy claimed                         
            dependency exemptions for both children on his 1993 and 1994                               
            Federal income tax returns.  However, he did not attach a                                  
            completed Form 8332 signed by Ms. Miller to either of the                                  
            returns.  Instead, Mr. Lovejoy attached some portion of the                                



                  3(...continued)                                                                      
            debts, use of property, custody, maintenance, child support, or                            
            attorney's fees during the pendency of divorce or separation                               
            proceedings.  Colo. Rev. Stat. sec. 14-10-108 (1998).                                      





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