Tax Research

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 - Sec. 215 (a), Sec. 215 (b), Sec. 215 (c) (1), and Sec. 215 (c)
(2).
4. Internal Revenue Code…