George v. Commissioner
United States Tax Court
In January 2007, in compliance with a State court order, P executed a Form 8332 ("Release of Claim to Exemption for Child of Divorced or Separated Parents"), which stated that "I agree not to claim an exemption for" her daughter S.S. as a dependent for the years at issue. However, P believed the State court order to be improper, so on her income tax returns for each of 2007 and 2008, P claimed a dependency exemption deduction and a child tax credit for S.S.
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In January 2007, in compliance with a State court order, P executed a Form 8332 ("Release of Claim to Exemption for Child of Divorced or Separated Parents"), which stated that "I agree not to claim an exemption for" her daughter S.S. as a dependent for the years at issue. However, P believed the State court order to be improper, so on her income tax returns for each of 2007 and 2008, P claimed a dependency exemption deduction and a child tax credit for S.S. P's former spouse also claimed S.S. as a dependent for those years and attached the executed Form 8332 to his tax returns. Held: The Form…
1Opinion of the Court
OPINION
GUSTAFSON, Judge:
The Internal Revenue Service (IRS) determined deficiencies of $1,510 and $2,414 in petitioner Rachel George’s 2007 and 2008 Federal income tax. Ms. George petitioned this Court pursuant to section 6213(a) 1 to redetermine those deficiencies. The cases are now before the Court on the Commissioner’s motion for partial summary judgment pursuant to Rule 121; and the motion addresses all the issues in docket No. 15083-10 and the principal issues in docket No. 6116-11. The issue now before us is whether Ms. George is entitled to a dependency exemption deduction and a child…
2Cases cited9 opinions
- Dahlstrom v. CommissionerUnited States Tax Court · 1985
- Breman v. CommissionerUnited States Tax Court · 1976
- Miller v. CommissionerUnited States Tax Court · 2000
- Lovejoy v. CommissionerCourt of Appeals for the Tenth Circuit · 2002
- King v. Comm'rUnited States Tax Court · 2003
4 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Adams-Smyrichinsky v. SmyrichinskyKentucky Supreme Court · 2015
- Dodge v. SturdevantAlaska Supreme Court · 2014
- Rodney P. Walker v. CommissionerUnited States Tax Court · 2018
- Hillard v. KeatingCourt of Appeals of Kentucky · 2018
- Armstrong v. Comm'rUnited States Tax Court · 2012
7 more not listed; retrieve them via the Exa API.