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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