Legal Opinion
Jeffrey R. King and Sabrina M. King v. Commissioner
United States Tax Court
Decided September 26, 2003No. 16596-02, 16868-02Unknown
1Opinion of the Court
121 T.C. No. 12
UNITED STATES TAX COURT JEFFREY R. KING AND SABRINA M. KING, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent JIMMY R. LOPEZ AND SUZY O. LOPEZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 16596-02, 16868-02. Filed September 26, 2003. 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…
2Cases cited14 opinions
- Burlington Northern Railroad v. Oklahoma Tax CommissionSupreme Court of the United States · 1987
- Texas Monthly, Inc. v. BullockSupreme Court of the United States · 1989
- 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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