- 2 - 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 satisfiesPage: Previous 1 2 3 4 5 6 7 Next
Last modified: May 25, 2011