Cheryl J. Miller, (2000)
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Cheryl J. Miller, (2000)
114 T.C. No. 13
UNITED STATES TAX COURT CHERYL J. MILLER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent JOHN H. LOVEJOY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 8094-97, 8158-97. Filed March 24, 2000.Ps, husband (H) and wife (W), separated in 1992 and divorced in 1993. Following a contested divorce proceeding, the Denver (Colorado) District Court (the State court) issued Permanent Orders granting W sole custody of Ps' two minor children. The Permanent Orders also provided that H 'shall claim both of [the] children on his tax returns as exemptions.' In accordance with the Permanent Orders, H claimed the dependency exemptions for the children on his 1993 and 1994 Federal income tax returns. However, he did not attach a completed Form 8332, Release of Claim to Exemption for Child of Divorced or Separated Parents, signed by W to either of the returns. Instead, H attached portions of the Permanent Orders to his returns as support for the claimed dependency exemptions. The Permanent Orders were not signed by W consenting to the release of the dependency exemptions to H. The Permanent Orders were executed by the State court judge and were signed by W's attorney signifying approval as to form.Held: The Permanent Orders do not qualify as a written declaration signed by the custodial parent confirming that the custodial parent will not claim the children as dependents for 1993 and 1994. Thus, attaching the Permanent Orders to H's tax returns did not satisfy the requirements of sec. 152(e)(2), I.R.C. and H is not entitled to claim the dependency exemptions for his minor children.William C. Waller, Jr., for petitioner in docket No. 8094-97.Thomas G. Hode...See the full content of this document
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