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this opinion shall not be treated as precedent for any other
case.
This case is before the Court on a petition for judicial
review of a notice of deficiency. The issues for decision are
whether petitioner is entitled to two dependency exemption
deductions and a child tax credit.
Background
Some of the facts have been stipulated by the parties. The
stipulations, with accompanying exhibits, are incorporated herein
by this reference. At the time the petition was filed petitioner
resided in Malad City, Idaho.
Petitioner has two daughters, JN1 and JN2.2 Petitioner
divorced his former spouse, the mother of his two daughters, by a
Judgment and Decree of Divorce issued by the District Court of
the Fifth Judicial District of Montana, Madison County, on May 5,
1993. The Judgment and Decree of Divorce provided that
petitioner’s former spouse was the custodial parent, but “as long
as * * * [petitioner] remains current on his child support
obligations, he shall be entitled to both children as exemptions
for tax purposes. Should he become delinquent, the * * *
[petitioner’s former spouse] may claim both children.” For
2The Court will refer to the minor children by their
initials and numbers 1 for the older daughter and 2 for the
younger daughter as their initials are the same.
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