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Edens v. Commissioner, T.C. Memo. 1974-309, affd. 549 F.2d 798
(4th Cir. 1976). Estoppel is generally inapplicable to prevent
the Commissioner from correcting a mistake of law. Auto. Club of
Mich. v. Commissioner, 353 U.S. 180, 183 (1957).
Accordingly, we cannot accept petitioners’ estoppel
argument. While petitioners may perceive unfairness in the
results of respondent’s actions, they have presented no evidence
that suggests respondent made any misrepresentations or
participated in any wrongful behavior. Thus, respondent is not
estopped from disallowing petitioners’ dependency exemption and
child tax credit for the taxable year 2003.
D. Actions of Third Party
Lastly, petitioners claim that this Court should overturn
respondent’s disallowance of the dependency exemption and child
tax credit, because the entire matter is a result of Mrs.
Norris’s claiming the dependency exemption on her 2003 joint
return. Petitioners base this argument on Mrs. Norris’s 1995
Form 8332, wherein she released her claim to the exemption for
all future years. They contend she knowingly violated this
release as retaliation for differences that arose between her and
Mr. Chamberlain over custody of their two children. While Mrs.
Norris’s refusal to set aside past grievances and abide by her
prior agreement may have contributed to the existence of the
instant dispute and petitioners’ unfortunate situation, this
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