- 6 -
We agree with respondent that the divorce decree at issue
here does not substantially conform to Form 8332. Although
Ms. Thompson signed the divorce decree in question, it is not
indicated in the divorce decree which child petitioner was to
claim as a dependent and no year is specified. Petitioner is not
entitled to the claimed dependency exemption with respect to
Samantha for 1998. See Miller v. Commissioner, 114 T.C. 184
(2000).
Because petitioner is not entitled to a dependency exemption
with respect to Samantha for 1998, petitioner also is not allowed
the claimed child tax credit with respect to Samantha for 1998.
To reflect the foregoing,
Decision will be entered
under Rule 155.
Page: Previous 1 2 3 4 5 6
Last modified: May 25, 2011