Sheeley v. Commissioner
United States Tax Court
In 1968 petitioner was sued by his former wife (W) in Montana for modification of a California divorce decree. Petitioner agreed to convey two parcels of land to W in exchange for releasing petitioner from all past and future alimony obligations. This agreement was incorporated into the order of the Montana court.
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In 1968 petitioner was sued by his former wife (W) in Montana for modification of a California divorce decree. Petitioner agreed to convey two parcels of land to W in exchange for releasing petitioner from all past and future alimony obligations. This agreement was incorporated into the order of the Montana court. In addition, during the Montana proceeding the judge commented that he understood the parties had agreed that petitioner would be entitled to the dependency exemptions for the couple's three children if he continued to make the support payments provided for in the California decree.…
1Opinion of the Court
OPINION
Dawson, Judge:
Respondent determined a deficiency of $419.11 in petitioner’s Federal income tax for the year 1968.
At issue in this case is whether the petitioner is entitled to dependency exemption deductions for his three minor children in 1968. The answer, as stipulated by the parties, depends upon whether the transcript in a Montana proceeding, which resulted in an order modifying a California divorce decree, constitutes a “written agreement between the parents” sufficient to satisfy the requirements of section 152(e) (2) (A) (i)-, I.R.C. 1954.1
The facts are fully stipulated. We…
2Cases cited1 opinion
- Prophit v. CommissionerUnited States Tax Court · 1972
3Cited by14 opinions
- McGuire v. CommissionerUnited States Tax Court · 1981
- McClendon v. CommissionerUnited States Tax Court · 1980
- Yancey v. CommissionerUnited States Tax Court · 1979
- Baker v. CommissionerUnited States Tax Court · 1978
- Ducar v. CommissionerUnited States Tax Court · 1977
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