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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.
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