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taxable year 2001.2 Petitioners did not attach any statement
from the custodial parent or an Internal Revenue Service form
regarding petitioner’s entitlement to the dependency exemption
deduction to their return. Respondent notified petitioners that
their 2001 return was under examination due to the claimed
dependency exemption deduction and child tax credit. The
custodial parent also claimed the child as a dependent when she
filed her return for the 2001 taxable year.
Petitioner filed a motion in Hamilton County Juvenile Court
to have the custodial parent found in contempt of the State court
support order entitling petitioner to the dependency exemption
deduction, and that she be ordered to pay petitioner the money
due resulting from her actions. On May 11, 2004, the State court
did not find the custodial parent to be in contempt, but ordered
her to file an amended return and not claim the child as a
dependent. At the time of trial, it was not known whether the
custodial parent had complied with the May 11, 2004, order and in
fact had filed an amended return.
2 The record does not show when petitioners were married.
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Last modified: May 25, 2011