United States Tax Court July 19, 2012, Docket No. 19291-10. (Carlebach v. Commissioner)

REPORTS

OF THE

UNITED STATES TAX COURT

LEAH M. CARLEBACH AND URIEL FRIED, PETITIONERS

v. COMMISSIONER OF INTERNAL REVENUE,

RESPONDENT

Docket No. 19291–10. Filed July 19, 2012.

Ps, calendar year taxpayers, and their children resided in

Israel during the years in issue. R determined that Ps’ chil-

dren may not be claimed as dependents until they meet the

citizenship test specified in I.R.C. sec.