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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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