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dependency exemption deductions for his three children under
section 151.1
Background
The parties have stipulated many of the facts, which we
incorporate herein by this reference. When he petitioned this
Court, petitioner resided in Rolla, Missouri.
Petitioner and his wife, Rochelle Horn (Rochelle), had
three children (the children): Niccole, born October 1, 1981;
Virginia, born October 31, 1987; and Wesley, born December 20,
1990.
On February 9, 1995, petitioner and Rochelle divorced. On
that same day, Rochelle signed a handwritten note, which stated:
“I agree to give Steve the children as tax deduction[s] only if
it does not interfer[e] with my ability to receive Federal
Student Aid.”
During 1998, none of the children resided with petitioner.
That year, petitioner paid Rochelle $9,435 as child support.
On his 1998 Form 1040A, U.S. Individual Income Tax Return,
petitioner claimed dependency exemption deductions with respect
to the children. He attached to his 1998 Form 1040A an unsigned
and undated Form 8332, Release of Claim to Exemption for Child of
Divorced or Separated Parents. He also attached to his 1998 Form
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the year at issue.
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Last modified: May 25, 2011