Cook v. Comm’r, T.C. Memo. 201948, 2019 WL 2011087 (2019)
(a) Facts: An unmarried couple had a child. A New York court awarded custody to the mother. The order was silent on the tax exemption for the child. The parties orally agreed that the father could claim the exemption.
The father took the exemption. The IRS disallowed the exemption and assessed a deficiency. The husband appealed to the Tax Court. Continue reading →