Child of Divorced Parents

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  • Gary2
    Senior Member
    • Aug 2010
    • 2066
    #16
    Originally posted by tpert
    Does anyone think that if full custody were awarded to the father back in April, that the permanent place of abode would be considered changed since the child was not intended to go back with the mother?
    The passive voice in "was not intended" is the giveaway. What the court and/or parents intended for the child could be indicative, and might be probative. But what the court said should happen and what actually happened are two different things, and it's the latter question that concerns the IRS.

    How old is the child, and to what extent did the child have a say?

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