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the same children claimed by Mrs. Crowell on her 1998 and 1999
returns.
As might have been expected, the testimony of Mr. Crowell
and Mrs. Crowell at trial conflicted. Mr. Crowell testified,
without contradiction by Mrs. Crowell, that they filed a joint
Federal income tax return for the year of their divorce, 1994,
and thereafter filed separate returns. Mrs. Crowell admitted to
having signed a Form 8332 in favor of Mr. Crowell for 1994 or
1995 but adamantly denied having signed a form to allow Mr.
Crowell the dependency exemptions for 11 succeeding years or for
any years other than 1994 and 1995. Mr. Crowell testified that
two Forms 8332 were signed by Mrs. Crowell, one for the 1994 tax
year and another Form 8332 for the 1995 tax year, the latter of
which included the 11 succeeding years beginning in 1996. The
Form 8332 that Mr. Crowell claimed was signed by Mrs. Crowell for
1994 was not offered into evidence, although, based on Mrs.
Crowell's admission that she had signed a Form 8332 for 1994 or
1995, it is conceivable, and the Court finds, that she executed a
Form 8332 for 1994 and another Form 8332 for 1995. The issue,
therefore, is whether the Form 8332 for 1995 included a release
of the exemptions to Mr. Crowell for the 11 succeeding tax years
reflected on Part II of that form.
Under section 152(e), in the case of divorced parents with
minor children, the parent who is awarded custody of such
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