Lisa Beamon Swint v. Commissioner

142 T.C. No. 6

UNITED STATES TAX COURT LISA BEAMON SWINT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 11770-12. Filed February 24, 2014. Prior to marrying P, P’s husband had a child with TDW. An agreed entry filed by a State court in February 1998 provided that P’s husband would be entitled to a dependency exemption deduction and a child tax credit for the child if he was current in his child support obligations. The agreed entry was not signed by P’s husband or TDW. P and her husband filed a joint Federal income tax return for the taxable year 2009 claiming a…