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There are other factors that tip the scale in favor of Mrs.
Crowell. Respondent engaged the services of a forensic document
analyst for an examination of the Form 8332 in question. The
analyst's report, submitted into evidence, concludes that "the
examiner can find no evidence to indicate that the K1 writer
[Mrs. Crowell] wrote the questioned material on Exhibit Q1 [the
Form 8332]." Although the forensics analyst qualified his
conclusion with a statement that "without additional
contemporaneous exemplars, a more definite conclusion cannot be
reached", the opinion of that analyst points toward a conclusion
that Mrs. Crowell did not extend a release of the dependency
exemptions beyond the year 1995. Additionally, the parties
offered into evidence a "Stipulated Judgment" rendered by the
Family Court, East Baton Rouge Parish, Louisiana, dated October
4, 2001, in which both petitioners were represented by counsel.
In that judgment, Mr. Crowell's child support for the two named
remaining minors was fixed at $1,250 per month. Additionally,
the judgment further provided:
IT IS FURTHER ORDERED, ADJUDGED AND DECREED that for
the year 2001 and the ensuing years the parties will each
claim one child for tax dependency purposes. Janet
Elizabeth Smith Crowell shall have the right to claim Beth
and Clay Crowell shall have the right to claim Ben. The
dependency deduction shall be revisited when child support
for Ben ceases.
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Last modified: May 25, 2011