Phillip James Burke and Gail Agnes Storey - Page 3

                                        - 2 -                                         
              Respondent determined a deficiency in petitioners’ 1999                
          Federal income tax in the amount of $3,310.  The Court must                 
          decide whether petitioner Phillip James Burke (petitioner) has a            
          release from the custodial parent so that he is entitled to                 
          claimed dependency exemption deductions for his three children.             
               Some of the facts in this case have been stipulated and are            
          so found.  Petitioners resided in San Diego, California, when               
          their petition was filed.  Section 7491 does not apply because              
          this case involves a legal issue.                                           
               Prior to his marriage to petitioner Gail Agnes Storey,                 
          petitioner was married to Dorothy Burke (Ms. Burke).                        
               Pursuant to a Judgment of Dissolution of Marriage (divorce             
          decree) entered by the Superior Court of California, County of              
          Los Angeles, petitioner and Ms. Burke were divorced on June 26,             
          1991.                                                                       
               At the time of their divorce, petitioner and Ms. Burke had             
          three minor children, Brian, Megan, and Kathryn.  Primary                   
          physical custody of the three minor children was awarded to Ms.             
          Burke, with certain periods of physical custody awarded to                  
          petitioner.                                                                 
               The divorce decree contains the following provision:                   
               Petitioner is awarded the tax deduction for the children for           
               which support is being paid until such time as Respondent              
               [Ms. Burke] can provide evidence that her direct                       
               contribution to their support exceeds that of Petitioner,              
               determination to be based on IRS guidelines.                           






Page:  Previous  1  2  3  4  5  6  7  Next

Last modified: May 25, 2011