- 10 -
The judgment contains no reference to a Form 8332. This
Court concludes, from the quoted portion of the judgment and the
lack of reference to a Form 8332, that the Family Court and the
parties' attorneys presumed that Mrs. Crowell continued
throughout the years preceding 2001 to be the custodial parent
for the four children, and that Mrs. Crowell was availing herself
of the dependency exemption deductions for Federal income tax
purposes to the extent such children were qualified dependents,
and that only beginning for the year 2001 would Mr. Crowell be
entitled to a dependency exemption deduction for one child. The
omission of any reference in that judgment to the Form 8332
satisfies this Court that neither Mrs. Crowell, nor her attorney,
nor the Family Court was aware that there was an outstanding Form
8332 being used by Mr. Crowell to claim the dependency exemptions
for the four children.
On this record, therefore, the Court sustains Mrs. Crowell's
entitlement to the dependency exemption deductions for 1998 and
1999. The Court sustains respondent's disallowance of these
deductions to Mr. Crowell for these 2 years.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 Next
Last modified: May 25, 2011