Tax Research
Date Submitted: 09/10/2006 00:57:51
Based on the attached documents and the facts in the case, I have found:
ISSUIES:
(1) Whether Owen DiGovmentt is entitled to claim dependency exemptions and to a child
tax credit for his children for 2004.
(2) How the obligations Owen DiGovmentt paid to his ex-spouse have to be classified,
as alimony deduction or a child support?
RULES:
1. Internal Revenue Code - Sec. 151 (c) (1).
2. Internal Revenue Code - Sec.152 (e) (1), Sec.152 (e) (2), and Sec.152 (e) (4).
3 Internal Revenue Code
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T.C. Memo. 2003-310
Docket No. 11126-02.
Filed November 7, 2003.
US Tax Court Memorandum Decisions - http://www.legalbitstream.com/scripts/isyswebext.dll?op=get&uri=/isysquery/irlaff3/10/doc
TAM N. HUYNH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
UNITED STATES TAX COURT - MEMORANDUM DECISION
T.C. Memo. 2002-237
Docket No. 13540-99.
September 23, 2002.
US Tax Court Memorandum Decisions
http://www.legalbitstream.com/scripts/isyswebext.dll?op=get&uri=/isysquery/irlaff3/9/doc
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