Jeffrey R. King and Sabrina M. King - Page 9

                                        - 9 -                                         
          Form 8332 Mrs. King executed in 1988 did not release her claim to           
          the exemption deductions for the years in issue.                            
               This case presents an issue that has not been squarely                 
          addressed by the Court.5  Additionally, it appears that the                 
          Commissioner has at times taken inconsistent positions on the               
          matter.6  Resolution of the issue requires us to interpret the              
          language of section 152(e)(1).                                              
               In interpreting a statute, our purpose is to give effect to            
          Congress’s intent.  Ewing v. Commissioner, 118 T.C. 494, 503                
          (2002).  Usually, the plain meaning of the statutory language is            
          conclusive.  United States v. Ron Pair Enters., Inc., 489 U.S.              


               5In Hughes v. Commissioner, T.C. Memo. 2000-143, and Brignac           
          v. Commissioner, T.C. Memo. 1999-387, we applied, without                   
          discussion of this point, sec. 152(e)(1) to parents who had never           
          married each other.  It does not appear that the Commissioner               
          argued in those cases that the statute did not apply.                       
               6On brief, respondent explained that his current position is           
          based on a Litigation Guideline Memorandum issued in 1999.  Chief           
          Counsel Advice 1999-49-033 (Dec. 10, 1999).  However, the                   
          Commissioner previously issued a Field Service Advisory in 1997             
          taking the same position.  Field Service Advice 1997392 (Apr. 2,            
          1997).  The 1997 advisory stated that a copy of then-current                
          training materials reflected the position taken in 1990 that the            
          special support test did not apply to parents who have never                
          married each other, and that the Commissioner’s opinion had not             
          changed.  However, in 1996 the Commissioner issued a Field                  
          Service Advisory concluding that the special support test under             
          sec. 152(e)(1) could apply to parents who had never married each            
          other.  Field Service Advice 1996442 (Apr. 22, 1996).                       
          Additionally, the version of the Form 8332 provided by the                  
          Commissioner from December 1987 until December 2000 did not state           
          that the special support test did not apply to parents who had              
          never married each other.                                                   





Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  Next

Last modified: May 25, 2011