- 23 -
Since Mr. Lovejoy did not satisfy the requirements of
section 152(e)(2), he is not entitled to claim the dependency
exemptions with respect to his children for either 1993 or 1994.12
As the custodial parent, Ms. Miller is entitled to the exemptions
under Federal law.
We have carefully considered all remaining arguments made by
the parties for a result contrary to that expressed herein, and,
to the extent not discussed above, find them to be irrelevant or
without merit.
11(...continued)
additional requirement that the noncustodial parent timely pay
his child support obligations in order to claim the dependency
exemption for a minor child under sec. 152(e)(2). See U.S.
Const. art. VI, sec. 2; Kenfield v. United States, 783 F.2d 966
(10th Cir. 1986); White v. Commissioner, T.C. Memo. 1996-438
(citing Commissioner v. Tower, 327 U.S. 280 (1946)); Nieto v.
Commissioner, T.C. Memo. 1992-296; see also Bittker & Lokken,
Federal Taxation of Income, Estates and Gifts, par. 4.1.1, at 4-6
and 4-7 (3d ed. 1999).
12However, Mr. Lovejoy may have a remedy in State court.
See Colo. Rev. Stat. sec. 14-10-115 (14.5) (1998) which provides,
in part, that “A parent shall not be entitled to claim a child as
a dependent * * * if claiming the child as a dependent would not
result in any tax benefit.”
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