McClendon v. Commissioner
United States Tax Court
Under an agreement made part of a divorce decree, petitioner was awarded custody of her three children, and the father was to pay her $ 200 per month for child support. The agreement provided that the father was entitled to any deductions allowable under 26 U.S.C. sec. 151, for two of the children. During 1975, the father paid petitioner $ 2,100 for the support of the three children. Held, petitioner is not entitled to dependency exemptions for two of the children.
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Under an agreement made part of a divorce decree, petitioner was awarded custody of her three children, and the father was to pay her $ 200 per month for child support. The agreement provided that the father was entitled to any deductions allowable under 26 U.S.C. sec. 151, for two of the children. During 1975, the father paid petitioner $ 2,100 for the support of the three children. Held, petitioner is not entitled to dependency exemptions for two of the children. Sec. 152(e)(2)(A), I.R.C. 1954.
1Opinion of the Court
Drennen, Judge:
Respondent determined a deficiency of $699.26 in petitioner’s Federal income tax for 1975. After concessions, the sole issue for decision is whether petitioner is entitled to dependency exemptions under section 151(e), I.R.C. 1954,1 for two of her minor children.
FINDINGS OF FACT
Some of the facts have been stipulated. The stipulation of facts, together with the exhibits attached thereto, are incorporated herein by this reference.
Petitioner Nicki A. McClendon resided in Adamsville, Ala., at the time of the filing of the petition herein. She filed her 1975 Federal income tax…
2Cases cited2 opinions
- Kotlowski v. CommissionerUnited States Tax Court · 1948
- Sheeley v. CommissionerUnited States Tax Court · 1973
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