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decree provided as follows:
G. EXEMPTIONS. Each parent shall be entitled to
claim one minor child as an exemption for IRS reporting
purposes until the oldest is no longer dependent and
then shall alternate for the youngest until no longer
dependent. The other parent shall execute any
appropriate forms for this purpose.
Sometime in 1994, Laurie became unemployed and began to
receive financial assistance from the Aid For Dependent Children
(AFDC) program. On November 17, 1994, the Superior Court issued
an Order of Child Support (order) directing petitioner to make
child support payments to Laurie on behalf of Shane.2 Both
petitioner and Laurie signed the order. With respect to the
dependency exemption, the order provided as follows:
3.16 INCOME TAX EXEMPTIONS: The father shall be
entitled to the income tax dependency exemption
for Shane Stone for so long as mother is
unemployed, at which time the issue shall be
reviewed by the court. [Emphasis added.]
At trial, petitioner testified that the intent of this paragraph
was that, in 1994, Laurie “was unemployed and it would be much
more beneficial” to petitioner to claim the dependency exemption
deduction. This order was still in effect for the taxable year
2001.
2 Although the order did not modify custodial rights
concerning Shane, petitioner testified that Laurie obtained
custody of Shane because she needed to have a dependent in order
to receive AFDC payments.
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