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Revenue Code in effect at relevant times, and all Rule references
are to the Tax Court Rules of Practice and Procedure.
Background
Scott David Duby (petitioner) and Monica Aguirre Duby
(Aguirre) were divorced on May 27, 1997, pursuant to the Decree
of Dissolution of Marriage (divorce decree) issued by the
Superior Court of the State of Arizona in and for the County of
Maricopa (divorce court). The divorce decree provides that
Aguirre receive sole legal and physical custody of the three
children: Victoria Amber Duby, born July 5, 1985 (Victoria);
Christopher Scott Duby, born November 1, 1988 (Christopher); and
Monica Andrea Duby, born July 1, 1993 (Monica) (collectively, the
children). In support of the custody award the divorce decree
recites that during prior separation petitioner did little to
seek out and exercise visitation on his own and that the children
complained that petitioner did not return their telephone calls.
The divorce court concluded that awarding custody to Aguirre was
in the children’s best interest.
The divorce decree provides for Aguirre to claim Victoria as
a dependent. Under the divorce decree petitioner may become
entitled to claim Christopher and Monica as dependents “provided
he is current in his child support obligation for that year and
child support arrearage payments on December 31 of the applicable
year”. The divorce decree states that if petitioner satisfies
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Last modified: May 25, 2011