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SCALONE v. COMMISSIONER OF INTERNAL REVENUE

No. 15287-08S.

T.C. Summary Opinion 2012-40

GARY L. SCALONE AND SANDRA VIEIRA SCALONE, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed May 2, 2012.

Attorney(s) appearing for the Case

Randall P. Andreozzi and Teia M. Bui , for petitioners.

Anne D. Melzer and John M. Janusz , for respondent.

SUMMARY OPINION

HOLMES, Judge:

Gary Scalone and his former wife have a child who lives most of the year with her. In their separation agreement, however, she stated that Gary would be entitled to claim the child as his dependent "[f]or calendar year 2000 and for any taxable years henceforth." She also promised that if Gary kept current with his child support payments she would herself fill out an IRS form declaring this and attach it "to her income tax return...

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