- 3 - (iii) The children’s birthdays shall be shared each year so that both parents receive part of each child’s birthday to celebrate the day. (iv) The children will spend Father’s Day and Father’s Birthday with their father and Mother’s Day and Mother’s Birthday with their mother. With respect to summer, Wife shall have two (2) weeks’ vacation with the minor children during the children’s summer vacation period each year; Husband shall have one (1) week of vacation with the minor children each summer. The parties agree to coordinate their summer plans, giving due regard to which weeks either party may wish to take a summer vacation and any camp the children may attend. * * * * * * * 15. * * * In 1995 and thereafter, Husband shall be entitled to claim both children as his dependents provided Husband is current on his child support payments. If Husband is in arrears with regard to his child support payments Wife shall be entitled to claim the children as her dependents. The parties agree to mutually execute and provide all tax forms necessary in this regard for the other. * * * The Circuit Court for Montgomery County, Maryland incorporated the separation agreement in its “Judgment of Absolute Divorce”. Petitioner and Ms. Brissett were divorced on April 19, 1994. Ms. Brissett had custody of Jacquelynne and Dominic for a greater portion of 2000 than petitioner. On his Form 1040, U.S. Individual Income Tax Return, for the 2000 taxable year, petitioner claimed a deduction for dependency exemptions for Jacquelynne and Dominic. Petitioner did not attach to his return a written declaration or Form 8332, ReleasePage: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011