Miller v. Commissioner
United States Tax Court
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."
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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…
1Opinion of the Court
Marvel, Judge:
Respondent determined deficiencies in the Federal income tax of petitioner Cheryl J. Miller, formerly Cheryl J. Lovejoy (Ms. Miller), for the taxable years 1993 and 1994 of $8,863 and $2,766, respectively. Respondent also determined deficiencies in the Federal income tax of petitioner John H. Lovejoy (Mr. Lovejoy) for the taxable years 1993 and 1994 of $12,018 and $5,905, respectively.
These cases have been consolidated for purposes of trial, briefing, and opinion because they involve common questions of fact and law arising from the separation and divorce of petitioners.
In a…
2Cases cited11 opinions
- Commissioner v. TowerSupreme Court of the United States · 1946
- E. Norman Peterson Marital Trust, Chemical Bank, Trustee v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1996
- Peterson Marital Trust v. CommissionerUnited States Tax Court · 1994
- Zimmerman v. CommissionerUnited States Tax Court · 1978
- Truck & Equipment Corp. v. CommissionerUnited States Tax Court · 1992
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3Cited by93 opinions
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- Boltinghouse v. Comm'rUnited States Tax Court · 2003
- George v. CommissionerUnited States Tax Court · 2012
- Thomas v. Comm'rUnited States Tax Court · 2010
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