Tag Archives: MARITAL SETTLEMENT AGREEMENT

PUT IT IN THE MARITAL SETTLEMENT AGREEMENT

 In Luis Santana and Flor E. Vargas v. Commissioner, T.C. Memo 2012-49, the Tax Court upheld an IRS disallowance of a claimed dependency exemption for the tax year 2008 because the taxpayer Luis Santana (Luis) did not comply with the … Continue reading

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