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petitioner is entitled to claim dependency exemption deductions
for her two minor children under section 1512 and (2) whether
petitioner is entitled to claim a child tax credit under section
24. Petitioner resided in Brooklyn, New York, at the time the
petition was filed.
Background
The facts may be summarized as follows. Pursuant to a
Judgment of Divorce (the judgment) entered by the Supreme Court
of the State of New York, County of Kings, petitioner and her
former spouse, Leo DiGuilio (Mr. DiGuilio), were divorced on
December 6, 1993. The judgment awarded petitioner custody of
their two minor daughters, Amanda and Geena DiGuilio (the
children). The judgment further ordered Mr. DiGuilio to pay
biweekly child support of $268. The judgment made no reference
to dependency exemption deductions for the children. Since the
divorce, petitioner has provided over half of the support for the
children.
For the taxable years 1994 to 1997, irrespective of the
dependency exemption deductions for the children, petitioner did
not have sufficient income to owe any Federal income tax.
However, Mr. DiGuilio was employed. Thus, his accountant advised
him to seek a waiver from petitioner of her claim to dependency
2 Unless otherwise indicated, section references are to
the Internal Revenue Code in effect for the year in issue.
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