Clark v. Commissioner
United States Tax Court
H and W were divorced in 1971. In 1977, both claimed dependency deductions for two of their children, who were in the custody of W. In that year, H furnished over $1,200 in support of each child. Held, W clearly established that she provided more for the support of such children than did H. Sec. 152(e)(2)(B), I.R.C. 1954.
1Opinion of the Court
JOHN E. and CAROL B. CLARK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; JO ANN CLARK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Clark v. Commissioner
Docket Nos. 5810-79, 19122-80.
United States Tax Court
T.C. Memo 1982-668; 1982 Tax Ct. Memo LEXIS 81; 45 T.C.M. (CCH) 144; T.C.M. (RIA) 82668;
November 18, 1982.
H and W were divorced in 1971. In 1977, both claimed dependency deductions for two of their children, who were in the custody of W. In that year, H furnished over $1,200 in support of each child. Held, W clearly established that she provided more for the…
2Cases cited6 opinions
- 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
- McKay v. CommissionerUnited States Tax Court · 1960
- Cramer v. CommissionerUnited States Tax Court · 1971
- Kotlowski v. CommissionerUnited States Tax Court · 1948
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