On June 30, 2020, the Tax Court issued a Memorandum Opinion in the case of Bethune v. Commissioner (T.C. Memo. 2020-96). The primary issue before the court in Bethune v. Commissioner was whether an official signed statement by the custodial parent giving up the right to claim the child as a dependent on his tax return, which statement was not attached to the noncustodial parent’s return, would support a dependency exemption deduction, the child tax

On June 15, 2020, the Tax Court issued a Memorandum Opinion in the case of Bidzimou v. Commissioner (T.C. Memo. 2020-85). The primary issue before the court in Bidzimou v. Commissioner was whether a state court’s order awarding the petitioner the right to claim a tax exemption for petitioner’s minor child, despite not being the child’s custodial parent, could operate as a substitute Form 8332 (Release/Revocation of Release of Claim to Exemption for Child by