- 14 - not otherwise agreed to be relieved from the binding effect of stipulation 10. Additionally, as explained below, justice does not require us to disregard the stipulation. Stipulation 10 states that the release contained in the Form 8332 was not just for 1987; it was for each and every year after 1987. The Form 8332 itself clearly demonstrates that Mrs. King intended to release her claim to exemptions for 1987 and all subsequent years, and we reject respondent’s new argument that the omission of the word “all” renders the release ineffective.12 The Kings are also bound by the stipulation. However, we briefly discuss why their arguments are not grounds for finding that the Form 8332 was invalid with respect to the years in issue. Mrs. King’s overall testimony at trial indicates that she was not under duress at the time she signed the Form 8332. Mrs. King testified that Mr. Lopez did not threaten her on the day she executed the Form 8332 or otherwise force her to sign the document. Mrs. King’s allegations of abuse involve isolated incidents not contemporaneous with her signing of the Form 8332 and do not support a finding under either Federal or State law that there was an unlawful threat or pattern of abuse or mental 12In any event, we find respondent’s argument that the Form 8332 is ineffective because it lacks the word “all” strained and unpersuasive. The words “future years” written on the form clearly indicate that the claim for the exemption deduction was intended to be released not just for 1987 but for each and every year thereafter.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
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