Richard G. Keene - Page 8

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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            
               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               
               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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