Michael Keith Shenk v. Commissioner

140 T.C. No. 10

UNITED STATES TAX COURT MICHAEL KEITH SHENK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 5706-12. Filed May 6, 2013. P was divorced from his wife, and their 2003 “Judgment of Absolute Divorce” provided that his ex-wife would have primary residential custody of their three minor children. The judgment provided that the dependency exemption deductions for the three children would be divided between the two ex-spouses according to various conditions but did not provide that the ex-wife must execute in P’s favor a Form 8332, “Release of Claim to Exemption…