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Security numbers to claim a tax benefit.1 In separate notices of
deficiency dated January 9, 2003, respondent disallowed the three
dependency exemption deductions claimed by Mr. Spanier and Ms.
Spanier on their respective returns.
A copy of the judgment of divorce was not offered into
evidence; however, copies of several subsequent court orders were
offered relating to various visitation and child and spousal
support questions that arose after the divorce. None of the
court documents addressed the dependency exemption deductions for
the children for Federal income tax purposes.
On March 12, 2003, Mr. Spanier petitioned the superior court
of California requesting a determination that he is entitled to
claim dependency exemption deductions for the children for 1997
and 1998 and that Ms. Spanier be ordered to execute the necessary
releases. A hearing was held on May 14, 2003, and on August 22,
2003, the superior court granted Mr. Spanier's petition. The
superior court's order states, in pertinent part:
This Nunc pro tunc order corrects the previous order,
which failed to reflect the true intention of the Court
at the time the order was rendered. At the time the
order was rendered, it was the intent of the Court to
allow the transfer of the dependency exemptions. This
order does not constitute a modification of the prior
order, but rather a clarification of the same.
1This letter refers only to duplication of two of the three
Social Security numbers assigned to petitioners' children. No
explanation is given for the omission of the third Social
Security number.
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