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
Goeke, Judge:
Respondent determined deficiencies in income tax for petitioners Jeffrey R. King and Sabrina M. King (Mr. King and Mrs. King, respectively; the Kings collectively) of $1,716 and $912 for the taxable years 1998 and 1999, respectively. In a separate notice of deficiency, respondent determined deficiencies in income tax for petitioners Jimmy R. Lopez and Suzy O. Lopez (Mr. Lopez and Mrs. Lopez, respectively; the Lopezes collectively) of $1,156 and $912 for the taxable years 1998 and 1999, respectively. The issue for decision is which petitioners are entitled to dependency exemption…
2Cases cited13 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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3Cited by27 opinions
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- Bears v. Comm'rUnited States Tax Court · 2007
- Billy Edward Armstrong and Phoebe J. Armstrong v. CommissionerUnited States Tax Court · 2012
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