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Husband’s work schedule change from that given to Wife at
the beginning of each month, Husband shall notify Wife as
soon as possible or at least within twenty-four (24) hours
of the date that visitation is being changed.
On April 29, 2004, the Family Court of the State of Delaware
In and For New Castle County issued an Order modifying custody of
JW. As the present case pertains to the taxable year 2002, such
Order is not relevant. However, the Court notes that in the
Order dated April 29, 2004, the Family Court of the State of
Delaware ordered that Ms. Wood retain primary residential custody
of JW.
Petitioners filed a Form 1040, U.S. Individual Income Tax
Return, for the 2002 taxable year. Petitioners did not attach a
Form 8332, Release of Claim to the Exemption for Child of
Divorced or Separated Parents, or any statement, waiver, or
declaration conforming to the substance of Form 8332 to their
2002 Federal income tax return. Ms. Wood did not sign a Form
8332 or any statement or waiver stating that she was releasing
her claim to the exemption for JW. In their 2002 Federal income
tax return, petitioners claimed a dependency exemption deduction
for JW.
Respondent disallowed the claimed dependency exemption
deduction for JW. Accordingly, respondent issued to petitioners
a notice of deficiency determining a deficiency of $1,650 in
petitioners’ 2002 Federal income tax.
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Last modified: May 25, 2011