Based on the attached documents and the facts in the case, I have found: ISSUIES: (1) Whether Owen DiGovmentt is entitled to claim dependency exemptions and to a child tax credit for his children for 2004. (2) How the obligations Owen DiGovmentt paid to his ex-spouse have to be classified, as alimony deduction or a child support? RULES: 1. Internal Revenue Code - Sec. 151 (c) (1). 2. Internal Revenue Code - Sec.152 (e) (1), Sec.152 (e) (2), and Sec.152 (e) (4). 3 Internal Revenue Code …showed first 75 words of 1599 total…

…showed last 75 words of 1599 total…T.C. Memo. 2003-310 Docket No. 11126-02. Filed November 7, 2003. US Tax Court Memorandum Decisions - http://www.legalbitstream.com/scripts/isyswebext.dll?op=get&uri=/isysquery/irlaff3/10/doc TAM N. HUYNH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent UNITED STATES TAX COURT - MEMORANDUM DECISION T.C. Memo. 2002-237 Docket No. 13540-99. September 23, 2002. US Tax Court Memorandum Decisions http://www.legalbitstream.com/scripts/isyswebext.dll?op=get&uri=/isysquery/irlaff3/9/doc