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entitled to claim dependency exemptions in 2004 for A.K. and
M.K., is it well settled that State courts, by their decisions,
cannot determine issues of Federal tax law. See Commissioner v.
Tower, 327 U.S. 280 (1946); Miller v. Commissioner, 114 T.C. 184
(2000).
It therefore follows that, irrespective of what is contained
in the Judgment as to petitioner’s right to claim dependency
exemptions for A.K. and M.K., the law is clear that a taxpayer is
entitled to a dependency exemption in the taxable year if, and
only if, he or she is in compliance with section 152. Petitioner
argues that he was in compliance with section 152 because
although he could not get Dr. Keene to relinquish her entitlement
to claim the deductions by signing the Form 8332, the Judgment
affords him an unequivocal right to claim the deductions.
Irrespective of whether or not a Form 8332 is signed, he argues,
Dr. Keene signed the Judgment and, in doing so, unequivocally
agreed to relinquish her right to claim the exemption at that
time.
When a custodial parent releases his or her right to claim a
dependency exemption for more than 1 year, the noncustodial
parent must attach the original release of claim to his tax
return for the immediate year and attach a copy of the release of
claim to each succeeding return on which he claims the dependency
exemptions. Chamberlain v. Commissioner, T.C. Memo. 2007-178.
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Last modified: March 27, 2008