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 ...

Who gets dependency exemptions for children should not be really hard. They default to the custodial parent, which granted is not always apparent, but usually is. If the non-custodial parent wants the ...

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, ...

There is sometimes a disconnect in the handling of dependency exemptions and related tax credits between what courts advise a taxpayer to do and what the Tax Code actually permits. Processing Content ...

In many family law settlements, whether they are obtained voluntarily through an agreement or the result of litigation ending in a court order, certain provisions are made for minor children, ...

When it comes to tax deductions, who claims the kids after a divorce? This week, California Franchise Tax Board expert Daniel Tahara and CPA Gregory Burke offer advice. Q I have a tax return question.

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.