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SCHNEIER v. C.I.R.

No. 83-7533.

735 F.2d 375 (1984)

Max SCHNEIER, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided June 15, 1984.

Attorney(s) appearing for the Case

Gregory E. Smith, Las Vegas, Nev., for respondent-appellee.

Richard G. McCrackern, Davis, Cowell & Bowe, San Francisco, Cal., Dennis M. Sabbath, Las Vegas, Nev., for petitioner-appellant.

Before WRIGHT, FERGUSON and REINHARDT, Circuit Judges.

EUGENE A. WRIGHT, Circuit Judge:

We consider here whether 26 U.S.C. § 152(e)(2)(A) prevents a stepfather from claiming dependent exemptions for his stepchildren even though he provided over half their support. The tax court upheld the Commissioner's determination that the natural father was entitled to the exemptions pursuant to a divorce decree under which he had made the required support payments.

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