Clark v. Commissioner
United States Tax Court
Both former spouses claimed entitlement to the dependency exemption deductions with respect to their children. Held: sec. 152(e)(2)(B) applied to allocate exemption deductions between former spouses.
1Opinion of the Court
JOHN E. AND CAROL B. CLARK, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Clark v. Commissioner
Docket Nos. 5413-77, 6279-77, 10333-78, 10631-78.
United States Tax Court
T.C. Memo 1980-24; 1980 Tax Ct. Memo LEXIS 558; 39 T.C.M. (CCH) 954; T.C.M. (RIA) 80024;
January 28, 1980, Filed
Both former spouses claimed entitlement to the dependency exemption deductions with respect to their children. Held: sec. 152(e)(2)(B) applied to allocate exemption deductions between former spouses.
John E. Clark, pro se.
Jo Ann Clark, pro se.
Aubrey C. Brown, for the respondent.
STERRETT
MEMORANDUM…
2Cases cited2 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Kotlowski v. CommissionerUnited States Tax Court · 1948