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questions of law arising from the separation and divorce of petitioners.
Background
Petitioners married each other in 1985. They were divorced
on December 24, 1997. Three children were born of the marriage:
Leah Spanier, born on November 25, 1987, Marissa Spanier, born on
March 29, 1990; and Aaron Spanier, born on October 8, 1992.
Petitioners were granted joint custody of their children,
with Ms. Spanier being the custodial parent for all three
children.
Mr. Spanier timely filed a Form 1040, U.S. Individual Income
Tax Return, for 1998. Ms. Spanier filed a Form 1040 for 1998 on
June 1, 1999. On their separate Federal income tax returns for
1998, petitioners each claimed dependency exemption deductions
for their three children. Ms. Spanier did not sign a Form 8332,
Release of Claim to Exemption for Child of Divorced or Separated
Parents, or a statement conforming to the substance of Form 8332,
and Mr. Spanier did not attach such documentation to his Form
1040.
Respondent issued a letter dated January 25, 2000, to Mr.
Spanier notifying him that respondent had received two or more
1998 Federal individual income tax returns using the same Social
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