Billy Edward Armstrong v. C.I.R.

LOKEN, Circuit Judge.

Billy and Phoebe Armstrong and David and Melinda Hanson appeal Tax Court decisions disallowing their claims of dependency exemption deductions and child tax credits for a child of each husband’s prior marriage. For each couple, only one tax year is at issue, a year in which the ex-wife, the custodial parent, failed to sign a document stating that she “will not claim such child as a dependent” that year, even though she had agreed to provide that document if her ex-husband paid all required child support. We consolidated the appeals. Reviewing the Tax Court’s…