Clyde Everton Allsopp - Page 9

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          exemption if the signature requirement of section 152(e)(2) is              
          not met.  Miller v. Commissioner, 114 T.C. 184 (2000), affd. sub            
          nom. Lovejoy v. Commissioner, 293 F.3d 1208 (10th Cir. 2002).               
          Although the decision, by and through the TAX BENEFITS provision,           
          provides that petitioner is entitled to the dependency exemptions           
          for Everton and Aldwyn, it is well settled that State courts, by            
          their decisions, cannot determine issues of Federal tax law.  See           
          Commissioner v. Tower, 327 U.S. 280 (1946); Kenfield v. United              
          States, 783 F.2d 966 (10th Cir. 1986); Nieto v. Commissioner,               
          T.C. Memo. 1992-296.  Unfortunately, regardless of what is stated           
          in the State court decision, the law is clear that petitioner is            
          entitled to the child dependency exemptions in 1998 only if he              
          complied with the provisions of section 152(e)(2).  Petitioner              
          has failed in this regard.  It follows, therefore, that the                 
          exception set forth in section 152(e)(2) does not apply and that            
          the general rule of section 152(e)(1) does apply.  Accordingly,             
          petitioner is not entitled to deductions for dependency                     
          exemptions for Everton and Aldwyn.  Sec. 152(e)(1); Miller v.               
          Commissioner, supra.  Respondent’s determination on this issue is           
          sustained.                                                                  












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