Armstrong, et al. v. C.I.R., No. 13-1235 (8th Cir. 2014)Annotate this Case
Appellants, two couples, challenged the Tax Court's decisions disallowing their claims of dependency exemption deductions and child tax credits for a child of each husband's prior marriage. For each couple, the only tax year 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, even though she had agreed to provide that document if her ex-husband paid all required child support. The court reviewed the Tax Court's interpretation of the governing statute de novo and concluded that its decisions were consistent with the plain language of 26 U.S.C. 152(e)(2). Accordingly, the court affirmed the judgment of the district court.