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Sometime between 1998 and 2002, Ms. Pond remarried. During
taxable year 2002, Ms. Pond, ND, BD, and David B. D’Amours, Jr.,
lived with her husband and his three children from a previous
marriage. During taxable year 2002, Ms. Pond was the parent
with physical custody of the two minor children ND and BD.
During the year in issue, the two minor children and David B.
D’Amours, Jr., visited petitioner and sometimes stayed overnight
with petitioner; however, there was no regular schedule of
visitation times. The two minor children and David B. D’Amours,
Jr., resided with Ms. Pond for more than one-half of the taxable
year 2002.
David B. D’Amours, Jr., attained the age of 21 prior to the
end of taxable year 2002. During taxable year 2002, David B.
D’Amours, Jr., was not enrolled in any educational courses and
did not attend any educational institution.
During the year in issue, Ms. Pond was employed by Costco
Wholesale. Costco Wholesale issued to Ms. Pond a Form W-2, Wage
and Tax Statement, which reflected wages earned of $29,326.24.
On or about April 15, 2003, petitioners filed their Form
1040, U.S. Individual Income Tax Return, for the 2002 taxable
year. Petitioners did not attach a Form 8332, Release of Claim
to Exemption for Child of Divorced of Separated Parents, or any
statement, waiver, or declaration conforming to the substance of
Form 8332 to their 2002 Federal income tax return. Ms. Pond did
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