Paul W. and Debbie K. Colozza - Page 8

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          acknowledged that petitioner’s former spouse had claimed the                
          child as a dependent on her income tax return for 2001.                     
               Although petitioner’s divorce decree provides that he is               
          entitled to the dependency exemption deduction for the child,               
          State courts, by their decisions, cannot determine issues of                
          Federal tax law.  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.  Thus, the Court concludes            
          that, pursuant to section 152(e), petitioner is not entitled to             
          claim his child as a dependent for 2001.  His recourse, if any,             
          lies in the State court for enforcement of the divorce decree.              
               Reviewed and adopted as the report of the Small Tax Case               
          Division.                                                                   


          Decision will be entered                                                    
          for respondent.                                                             


















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