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Judgment and Judgment and Decree of Dissolution” (divorce decree)
by the District Court of the Third Judicial District for Mower
County, Minnesota (Mower County district court). Under the
divorce decree, they were granted joint legal custody of Justin,
while Ms. Lindquist was granted sole physical custody. Similar
to the “Marital Termination Agreement”, the divorce decree also
provided:
8. That beginning in calendar year 1997, and for
so long as the child of the parties is eligible to be
claimed as a dependent/exemption for state and federal
income tax purposes, [petitioner] may claim the
parties’ son, Justin Scott Lindquist, as a
dependent/exemption. Provided that [petitioner] is
current in the child support obligation as provided for
herein, [Ms. Lindquist] shall execute any and all
documents provided to [Ms. Lindquist] by [petitioner]
as are necessary for [petitioner] to successfully claim
said child as a dependent/exemption.
Petitioner filed a 1998 Federal income tax return (return).
Petitioner claimed a dependency exemption for Justin and claimed
a child tax credit in the amount of $400.1 Petitioner did not
attach to his return a written declaration executed by Ms.
Lindquist. Nor did petitioner ask Ms. Lindquist to sign a Form
8332, Release of Claim to Exemption for Child of Divorced or
Separated Parents, for the taxable year 1998 since he believed
that she would not execute the required form. Petitioner further
concluded that it would be unrealistic for him, as a resident of
1 According to respondent, Ms. Lindquist also claimed a
dependency exemption for Justin for the 1998 taxable year.
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Last modified: May 25, 2011