I sometimes wonder if the Tax Court would have to lay off a judge or two, if it were not for dependency cases. Maybe not, as I imagine that they blow through them pretty quickly and almost invariably ...

Last week I was teaching the tax consequences of divorce. Generally, I break the content into three areas: (1) the taxation of alimony and child support; (2) the taxation of property distributions ...

Generally, IRC section 151(c)(1) allows taxpayers an exemption for dependent children. In the case of divorced parents, the custodial parent gets the exemption. That parent, however, may release his ...

In two recent cases, the Tax Court ruled on the validity of a dependency exemption release to a noncustodial parent. Taken together, the cases illustrate how a properly executed and filed Form 8332, ...

Family law judges and lawyers beware that in assigning the dependency exemption to a noncustodial parent, Form 8332 releasing the exemption must be secured from the custodial parent. In Shenk v.