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Divorced mother entitled to dependency tax deductions (access required)

By: Pat Murphy
Published: March 1, 2010

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A divorced mother who had joint custody of her children was entitled to dependency exemption deductions in calculating her federal income tax, the U.S. Tax Court has ruled in overturning a $4,850 deficiency assessment. The taxpayer was divorced in Texas. A son and daughter were born during the marriage. The taxpayer's divorce decree designated both parents ...
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