Don’t Forget the Paperwork! : Dependency Exemptions
Seeliger v. Comm’r, T.C. Memo. 2017‑175, 2017 WL 4012872 (2017)
(a) Facts: A husband and wife divorced in 2006. The decree permitted the husband to take the dependency exemption for the child in odd-numbered years provided that he paid all court-ordered support.