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1511 for the taxable years 1998 and 1999 for the biological
daughter of Mr. Lopez and Mrs. King. We hold that the Lopezes
are entitled to the deductions because (1) the special support
test under section 152(e)(1) can apply to parents who have never
married each other, (2) Mr. Lopez and Mrs. King lived apart at
all times during the last 6 months of 1998 and 1999, and (3) Mrs.
King validly released her claim to the exemption for the years in
issue.
FINDINGS OF FACT
Some of the facts have been stipulated and are so found.
The stipulation of facts, supplemental stipulation of facts,
second supplemental stipulation of facts, and the attached
exhibits are incorporated herein by this reference. The Kings
and the Lopezes resided in Colorado at the time they filed their
respective petitions.
Mr. Lopez and Mrs. King are the biological parents of
Monique Desiree Vigil (Monique), who was born on January 17,
1986. Mr. Lopez and Mrs. King have never been married to each
other. Mr. Lopez and Mrs. King lived apart at all times during
1998 and 1999.
1Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the years in issue, and
all Rule references are to the Tax Court Rules of Practice and
Procedure.
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