Nasser and Scottiann Zamani - Page 11

                                       - 10 -                                         
          Ms. Woodworth’s alleged intransigence and the tax laws’ apparent            
          inability to give effect to his divorce decree.                             
               As we have said in cases involving similar facts, we are not           
          unsympathetic to petitioner’s position.  See Brissett v.                    
          Commissioner, T.C. Memo. 2003-310; Neal v. Commissioner, T.C.               
          Memo. 1999-97.  However, we are bound by the language of the                
          statute as it is written and the accompanying regulations, when             
          consistent therewith.  Michaels v. Commissioner, 87 T.C. 1412,              
          1417 (1986).  The Internal Revenue Code is clear as to the                  
          precise requirements for a noncustodial parent to become entitled           
          to a dependency exemption.  See Neal v. Commissioner, supra.                
          Because petitioner does not meet those requirements, respondent             
          is sustained on this issue.                                                 
               Reviewed and adopted as the report of the Small Tax Case               
               To reflect the foregoing,                                              

                                             Decision will be entered for             

Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  

Last modified: May 25, 2011