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We agree that I [petitioner] will claim Brandi and Lisa
will claim Brittany as dependents on our separate [sic] tax
returns. I agree Lisa can claim all interest on the house
on her tax return. Pending when the divorce is final, we
agree to file a joint tax return for 1990 and possibly 1991.
If a refund is due, Lisa will reeive [sic] 70% and Iwill
[sic] receive 30%. If a payment is due we agree to split
the cost 50-50.
At the time that the agreement was signed, both petitioner and
Ms. Rogers intended that the provision regarding the dependency
exemption deductions would apply until the children were either
18 years old or, if the children were enrolled as full-time
students, 24 years old. The agreement also provided details
concerning such matters as the division of marital property and
the payment of child support.
Petitioner and Ms. Rogers were divorced pursuant to a final
decree executed by the Family Court of the State of Delaware,
Sussex County, on February 5, 1991. The decree did not
incorporate the separation agreement, nor did it provide any
details regarding such matters as property settlement, custody of
the children, payment of child support, or entitlement to the
dependency exemption deductions. The decree referenced only an
Order of the Master which had reflected the minimal findings
necessary for a divorce under Delaware law.
Petitioner and his current wife, petitioner Vickie P.
Boltinghouse, filed a joint Federal income tax return for taxable
year 1998. On their return, they claimed a single dependency
exemption deduction and child tax credit for Brandi. They
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