- 3 -
Both petitioner and Ms. Burke signed the divorce decree on
May 29, 1991.
On line 6d of their 1999 joint Federal income tax return,
petitioners claimed a total of five exemptions, two personal
exemptions and three dependency exemptions for petitioner’s three
children from his previous marriage to Ms. Burke.
Petitioners did not attach a Form 8332, Release of Claim to
Exemption for Child of Divorced or Separated Parents, to their
1999 Federal income tax return.
Ms. Burke was the custodial parent of her three children
during 1999. Ms. Burke claimed dependent exemptions for each of
her three children on her 1999 Federal income tax return.
Respondent allowed the dependent exemptions claimed by Ms. Burke
as the custodial parent.
Respondent issued a statutory notice of deficiency to
petitioners disallowing the three claimed dependency exemptions.
Section 151(c) allows a taxpayer to deduct an annual
exemption amount for each dependent, as defined in section 152.
Under section 152(a), the term “dependent” means, in pertinent
part, a son or daughter of the taxpayer over half of whose
support was received from the taxpayer. Sec. 152(a)(1).
In the case of a child of divorced parents, section
152(e)(1) provides in pertinent part that if a child receives
over half of his support from his parents who are divorced under
Page: Previous 1 2 3 4 5 6 7 Next
Last modified: May 25, 2011