- 3 - record; Cody Lee Crowell, born on June 16, 1979; David Jordan Crowell, born on June 28, 1983; Ben Michael Crowell, born on May 28, 1986; and Beth Ann Crowell, born on March 19, 1990. On their separate Federal income tax returns for 1998 and 1999, petitioners each claimed dependency exemption deductions for their four children named above, Cody, David, Ben, and Beth. Neither party claimed dependency exemption deductions for Jon and Adam. In the notices of deficiency, respondent disallowed the four dependency exemption deductions claimed by Mr. Crowell and Mrs. Crowell on their respective returns. Respondent also disallowed child care credits claimed by both parties; however, those credits will be allowed to the party the Court decides is entitled to the dependency exemption deductions at issue. Petitioners, as noted above, were divorced on April 27, 1994. They were divorced by the Family Court, Parish of East Baton Rouge, Louisiana. A copy of the judgment of divorce was not offered into evidence; however, copies of several subsequent court decrees were offered into evidence relating to various visitation and child support questions that arose after the divorce. These court decrees establish that petitioners were granted joint custody of their children, with Mrs. Crowell being the "residential parent" for the five youngest children, and Mr.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 Next
Last modified: May 25, 2011