Ritchie v. Commissioner
United States Tax Court
Both former spouses claimed entitlement to the exemption deductions with respect to their children. Petitioner husband was the non-custodial parent. Held: On behalf of former wife, in effect, respondent introduced evidence which showed by a clear preponderance of the evidence that former wife provided more for the support of the children than did petitioners. Held further: Petitioners are not entitled to the exemption deductions in issue. Sec. 152(e), I.R.C. 1954.
1Opinion of the Court
WILLARD T. AND SONJA B. RITCHIE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Ritchie v. Commissioner
Docket Nos. 6269-78, 6270-78.
United States Tax Court
T.C. Memo 1979-493; 1979 Tax Ct. Memo LEXIS 37; 39 T.C.M. (CCH) 668; T.C.M. (RIA) 79493;
December 6, 1979, Filed
Both former spouses claimed entitlement to the exemption deductions with respect to their children. Petitioner husband was the non-custodial parent. Held: On behalf of former wife, in effect, respondent introduced evidence which showed by a clear preponderance of the evidence that former wife provided more for the…
2Cases cited11 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Labay v. CommissionerUnited States Tax Court · 1970
- Allen F. Labay and Genevieve M. Labay v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1971
- Seraydar v. CommissionerUnited States Tax Court · 1968
- Kotlowski v. CommissionerUnited States Tax Court · 1948
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