Cheryl J. Miller v. Commissioner

114 T.C. No. 13

UNITED STATES TAX COURT CHERYL J. MILLER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent JOHN H. LOVEJOY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 8094-97, 8158-97. Filed March 24, 2000. Ps, husband (H) and wife (W), separated in 1992 and divorced in 1993. Following a contested divorce proceeding, the Denver (Colorado) District Court (the State court) issued Permanent Orders granting W sole custody of Ps’ two minor children. The Permanent Orders also provided that H “shall claim both of [the] children on his tax returns as exemptions.”…