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Federal income tax in the amount of $2,540. The Court must
decide whether petitioner has a written waiver from the custodial
parent so that he is entitled to claimed dependency exemption
deductions for Donnell James II and Destiney James.
Some of the facts in this case have been stipulated and are
so found. Petitioner resided in Stockton, California, when his
petition was filed.
During their marriage, petitioner and Trudy James (Ms.
James) had two children. Donnell James II was born on May 20,
1989, and Destiney James was born on March 7, 1994. On March 4,
1999, the Notice of Entry of Judgment for the dissolution of the
marriage between petitioner and Ms. James was entered. Ms. James
was awarded sole physical custody of both children and had
physical custody during 1999.
On her 1999 Federal income tax return, Ms. James claimed
dependency exemption deductions for Donnell James II and Destiney
James. Following an audit of Ms. James’ 1999 Federal income tax
return, respondent allowed Ms. James the dependency exemptions
for both children.
On his 1999 Federal Income tax return, petitioner claimed
dependency exemptions for both children. Following an inquiry by
respondent, petitioner provided respondent with a copy of a Form
8332, Release of Claim to Exemption for Child of Divorced or
Separated Parents. A copy of this form was also sent to
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Last modified: May 25, 2011