King v. Commissioner

121 T.C. No 12 (2003)

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Nature of the Case

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Facts

Mr. Lopez (P) and Mrs. King (P) are the biological parents of Monique Desiree Vigil (Monique), who was born on January 17, 1986. Lopez and King have never been married to each other. Lopez and King lived apart at all times during 1998 and 1999. For 1987, Lopez timely filed his Federal income tax return and claimed a dependency exemption deduction for Monique. D requested that Lopez complete a Form 8332. On April 30, 1988, King executed a Form 8332 in favor of Lopez for the taxable year 1987 and all years thereafter. Beginning with the taxable year 1993, the year King got married, and the Kings began claiming a dependency exemption deduction for Monique. Monique resided with the Kings at all times during the calendar years 1998 and 1999. The Kings provided over half of Monique's support during these years. On July 29, 2002, D issued notices of deficiency to the Kings and the Lopezes for their taxable years 1998 and 1999. D determined that neither the Kings nor the Lopezes were entitled to dependency exemption deductions under section 151. Ps timely filed petitions seeking redeterminations.