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entitled to claim a dependency exemption deduction for his
daughter for the 1998 taxable year and whether he is entitled to
use head of household filing status. Petitioner resided in
Westport, Connecticut, at the time the petition was filed.
Background
The facts are not in dispute and may be summarized as
follows.2 Pursuant to a Decree of Dissolution of Marriage
(hereinafter referred to as the “Decree”) entered by the Superior
Court of the State of Arizona, County of Yavapai, petitioner and
his former wife, Susan Lynne Reiss, were divorced on November 9,
1992. Petitioner and his former wife had one minor child. The
Decree provided, inter alia:
2. The custody of the minor child, Ilana Michelle
Reiss, is hereby awarded to the * * * [former wife], subject
to visitation by Petitioner * * *.
3 a. * * * Petitioner shall pay to * * * [the former
wife], through the Child Support Clerk of this Court, the
sum of $1,030.00 each month as and for child support * * *.
****** *
C. So long as Petitioner is current on all child
support as of December 31 of each year, Petitioner shall be
entitled to declare Ilana Michelle Reiss as a dependant and
exemption for all federal and state income tax purposes;
that * * * [the former wife] shall sign whatever documents
are reasonably necessary to facilitate Petitioner’s
declaration of Ilana Michelle Reiss as a dependent and
exemption.
2 The facts are not in dispute, and the issue is primarily one
of law. Sec. 7491, concerning burden of proof, has no bearing on
this case.
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