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Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the year in issue, and
all Rule references are to the Tax Court Rules of Practice and
Procedure.
After concessions, the remaining issue for decision is
whether for 1998 petitioner is entitled to a dependency exemption
and to a child tax credit with respect to his daughter.
FINDINGS OF FACT
Some of the facts have been stipulated and are so found.
At the time the petition was filed, petitioner resided in
Owasso, Oklahoma.
Petitioner and Ms. Thompson, petitioner’s former wife, have
two children, John and Samantha.
On April 25, 1994, petitioner and Ms. Thompson were
divorced. In the divorce decree it was specified that petitioner
and Ms. Thompson each were entitled to claim one of the two
children as a dependent for Federal income tax purposes.
Specifically, the divorce decree provided as follows:
IT IS FURTHER ORDERED, ADJUDGED AND DECREED that
the parties shall each be entitled to claim one of the
parties’ two minor children as a dependent for federal
and state income tax purposes so long as there are two
children who can be claimed, commencing 1993 and each
year thereafter. The parties shall execute and
exchange any IRS document required to claim the
dependent children on or before February 1 of each
year.
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Last modified: May 25, 2011