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ARMSTRONG v. C.I.R.

Nos. 13-1235, 13-2064.

745 F.3d 890 (2014)

Billy Edward ARMSTRONG; Phoebe J. Armstrong, Appellants v. COMMISSIONER OF INTERNAL REVENUE, Appellee David Matthew Hanson; Melinda D. Hanson, Appellants v. Commissioner of Internal Revenue, Appellee.

United States Court of Appeals, Eighth Circuit.

Filed: March 13, 2014.

Attorney(s) appearing for the Case

Jeremy M. Klausner , argued, Hackensack, NJ, for appellants Armstrong et al.

Aalok Sharma , argued, University of Minnesota, argued, Minneapolis, MN, ( Kathryn J. Sedo , Samuel M. Kouri , on the brief), for appellants Aalok Sharma et al.

Randolph Lyons Hutter , argued, U.S. Department of Justice, Washington, DC. ( Gilbert S. Rothenberg , Jonathan S. Cohen , on the brief), Washington, DC, for appellee.

Before LOKEN, GRUENDER, and SHEPHERD, Circuit Judges.

LOKEN, Circuit Judge.

Billy and Phoebe Armstrong and David and Melinda Hanson appeal Tax Court decisions disallowing their claims of dependency exemption deductions and child tax credits for a child of each husband's prior marriage. For each couple, only one tax year is at issue, a year in which the ex-wife, the custodial parent, failed to sign a document stating that she "will not claim such child as a dependent" that year...

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