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
CHERYL J. MILLER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent JOHN H. LOVEJOY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Miller v. Commissioner
No. 8094-97; No. 8158-97
United States Tax Court
114 T.C. 184; 2000 U.S. Tax Ct. LEXIS 16; 114 T.C. No. 13;
March 24, 2000, Filed
Decisions will be entered under Rule 155.
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…
2Cases cited12 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
- Miller v. CommissionerUnited States Tax Court · 2000
- Zimmerman v. CommissionerUnited States Tax Court · 1978
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