Date of decision:
The petitioner resided in Hawaii with his common law wife. He claimed a dependency deduction for her as she was listed as his common law wife on their return. The IRS stipulated to an "affidavit of dependency" that she signed in which she said that during the tax year in question that she lived in the petitioner's home, had gross income of less than $3,500, and that the petitioner provided more than 50% of her support. The court accepted the affidavit as evidence of the petitioner being entitled to the dependency deduction. Shimanek v. Comr., T.C. Memo. 2015-165.