Armstrong v. Comm'r
United States Tax Court
P-H was divorced, and his ex-wife had custody of their son C.E. A May 2003 arbitration award, a June 2003 State court order, and a March 2007 State court order provided that P-H would be entitled to the dependency exemption for C.E. (and the March 2007 order explicitly required his ex-wife to execute in his favor a Form 8332, "Release of Claim to Exemption for Child of Divorced or Separated Parents"), on the condition that P-H pay child support for C.E.
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P-H was divorced, and his ex-wife had custody of their son C.E. A May 2003 arbitration award, a June 2003 State court order, and a March 2007 State court order provided that P-H would be entitled to the dependency exemption for C.E. (and the March 2007 order explicitly required his ex-wife to execute in his favor a Form 8332, "Release of Claim to Exemption for Child of Divorced or Separated Parents"), on the condition that P-H pay child support for C.E. P-H paid the full amount of child support throughout 2007, but his ex-wife failed to provide the executed Form 8332. P-H remarried. Ps timely…
1Opinion of the Court
Gustafson, Judge:
The Internal Revenue Service (ms) determined a deficiency of $1,510 in the 2007 Federal income tax of petitioners Billy Edward Armstrong and Phoebe J. Armstrong and an accuracy-related penalty of $302 pursuant to section 6662.1 The Armstrongs petitioned this Court, pursuant to section 6213(a), to redetermine the deficiency and the accompanying penalty. The case is now before the Court on the Commissioner’s unopposed motion to submit the case without trial on the basis of the parties’ stipulation of facts, pursuant to Rule 122. The issues for decision are whether the…
2Cases cited7 opinions
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Neely v. CommissionerUnited States Tax Court · 1985
- Williamsport Wire Rope Co. v. United StatesSupreme Court of the United States · 1928
- Miller v. CommissionerUnited States Tax Court · 2000
- Lovejoy v. CommissionerCourt of Appeals for the Tenth Circuit · 2002
2 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- George v. CommissionerUnited States Tax Court · 2012
- Billy Edward Armstrong v. C.I.R.Court of Appeals for the Eighth Circuit · 2014
- Swint v. CommissionerUnited States Tax Court · 2014
- Shenk v. CommissionerUnited States Tax Court · 2013
- Armstrong v. Comm'rUnited States Tax Court · 2012
1 more not listed; retrieve them via the Exa API.