8th Circ. Sides With IRS In Dependent Deduction Tax Row

Law360, New York (March 13, 2014, 3:14 PM EDT) -- The Eighth Circuit on Thursday refused to allow two divorced parents to claim their children as dependents on federal tax returns, saying the parents' divorce agreements were not adequate substitutes for a specific Internal Revenue Service form.

In an unanimous opinion on two consolidated cases, Judge James B. Loken said he sympathized with the parents and their attempt to comply with Revenue Code dependency rules by submitting their divorce agreements to the IRS with their tax returns, but IRS regulations clearly require the use of Form...
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Case Information

Case Title

Billy Edward Armstrong, et al v. C.I.R.


Case Number

13-1235

Court

Appellate - 8th Circuit

Nature of Suit

Date Filed

January 30, 2013


Case Title

David & Melinda Hanson v. CIR


Case Number

13-2064

Court

Appellate - 8th Circuit

Nature of Suit

Date Filed

May 15, 2013

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