- 4 -
The order was effective September 1, 1995.
Charles and Daniel lived with Cramer for most of 1998. On
their 1998 joint Federal income tax return (the Dundas’ return),
Dunda and his wife claimed dependency exemption deductions for
both Charles and Daniel. The Dundas attached a copy of the last
page of the divorce decree to their tax return for 1998, but they
failed to attach to that tax return a copy of IRS Form 8332,
Release of Claim to Exemption for Child of Divorced or Separated
Parents. On their 1998 joint Federal income tax return (the
Cramers’ return), Cramer and her husband also claimed dependency
exemption deductions for Charles and Daniel.
Dunda and his wife, and Cramer and her husband, each
received a Notice of Deficiency. The notices disallowed the
deductions for the dependency exemptions claimed for Charles and
Daniel.
Generally, section 151(c)(1) allows a taxpayer to deduct an
exemption amount for each child of the taxpayer who is a
dependent as defined in section 152. Under section 152(a), the
term “dependent” means certain individuals over half of whose
support was received from the taxpayer during the calendar year
for which such individuals are claimed as dependents. Eligible
individuals who may be claimed as dependents include, among
others, the sons and daughters of the taxpayer. Sec. 152(a)(1).
Special rules establish which parent may claim a minor child as a
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011