Shenk v. Commissioner
United States Tax Court
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.
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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 for Child of Divorced or Separated Parents". The children resided with P's ex-wife for more than half of 2009, and P's ex-wife did not execute in P's favor…
1Opinion of the Court
Gustafson, Judge:
The Internal Revenue Service (IRS) determined a deficiency of $3,136 in the 2009 Federal income tax of petitioner Michael Keith Shenk. Mr. Shenk petitioned this Court, pursuant to section 6213(a), 1 for redetermination of the deficiency. After Mr. Shenk’s concession that he received but did not report $254 in dividend income, the issue for decision is whether Mr. Shenk is entitled to a dependency exemption deduction for one of his children under section 151(c), a child tax credit for that child under section 24(a), and head-of-household filing status under section 2(b)(1). On…
2Cases cited3 opinions
- Miller v. CommissionerUnited States Tax Court · 2000
- Lovejoy v. CommissionerCourt of Appeals for the Tenth Circuit · 2002
- Armstrong v. Comm'rUnited States Tax Court · 2012
3Cited by4 opinions
- Swint v. CommissionerUnited States Tax Court · 2014
- Seeliger v. Comm'rUnited States Tax Court · 2017
- Constant B. Bidzimou v. CommissionerUnited States Tax Court · 2020
- Michael Keith Shenk v. CommissionerUnited States Tax Court · 2013