King v. Comm'r
United States Tax Court
L and K are the biological parents of M, who was born in 1986. L and K have never been married to each other. In 1988, K executed a Form 8332, Release of Claim to Exemption for Child of Divorced or Separated Parents, in favor of L for the taxable year 1987 and all years thereafter. L claimed dependency exemption deductions for M for the tax years 1987 through 1999 and attached the Form 8332 to his returns for those years.
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L and K are the biological parents of M, who was born in 1986. L and K have never been married to each other. In 1988, K executed a Form 8332, Release of Claim to Exemption for Child of Divorced or Separated Parents, in favor of L for the taxable year 1987 and all years thereafter. L claimed dependency exemption deductions for M for the tax years 1987 through 1999 and attached the Form 8332 to his returns for those years. Beginning with the taxable year 1993, K has claimed a dependency exemption deduction for M on her tax returns. R issued notices of deficiency to L and K disallowing the…
1Opinion of the Court
JEFFREY R. KING AND SABRINA M. KING, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent JIMMY R. LOPEZ AND SUZY O. LOPEZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
King v. Comm'r
No. 16596-02; No. 16868-02
United States Tax Court
121 T.C. 245; 2003 U.S. Tax Ct. LEXIS 33; 121 T.C. No. 12;
September 26, 2003, Filed
Decision will be entered for petitioners in No. 16868-02. Decision will be entered for the Commissioner in No. 16596-02.
L and K are the biological parents of M, who was born in
1986. L and K have never been married to each other. In 1988, K
executed a Form 8332,…
2Cases cited14 opinions
- United States v. Ron Pair Enterprises, Inc.Supreme Court of the United States · 1989
- Burlington Northern Railroad v. Oklahoma Tax CommissionSupreme Court of the United States · 1987
- Richard Douglas Furnish and Emilie Furnish Funk v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1958
- Fernandez v. CommissionerUnited States Tax Court · 2000
- Ewing v. CommissionerUnited States Tax Court · 2002
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