Per SvenMagnussen:
“We know the Dunhams didn’t take a deduction for Obama on their tax returns because they were not granted custody. In 1971, the Soetoros were stripped of their custody rights and custody was transferred to CSS of CT through a contractual relationship they held with Office of Refugee Resettlement of HHS. Madelyn Payne Dunham was appointed Obama’s guardian.”
All:
SvenMagnussen persists in posting claims, such as the one above, for which there is no evidence and have already been extensively debunked by evidence-seeking FReepers on this thread that was opened for that purpose:
“Obama Naturalized As A Citizen In 1983”
http://www.freerepublic.com/focus/f-bloggers/3005345/posts
Per SvenMagnussen:
“If the Dunhams had taken a deduction for support and maintenance of Obama and then were audited, they could not prove custodial rights. Custodian rights must be assigned by a Court if the parents are not the custodian. Custodial rights could not be gifted to a relative. Otherwise, every wealthy grandparent would claim custody of their grandkids to save on taxes.”
As a retired CPA I can assure you that there is absolutely NO IRS requirement that a tax filer prove custodial rights in order to claim a person as a dependent.
See:
“The Member of Household or Relationship Test
“Did the child you wish to claim as an exemption live with your for the entire year as a member of your household, other than during temporary absences by either of you due to illness, education, business, vacations, or military service?
“Yes _____ No _____
“Is the child related to you by birth or adoption?
“Yes _____ No _____
“If you answered yes to either or both of these questions, move on to the next test. If you answered no to both questions, stop here. You are not entitled to claim the child as a dependent/exemption.
“The Citizenship or Residency Test
“Was the child a U.S. citizen or resident, or a resident of Canada or Mexico, for some part of the tax year?”
Yes _____ No _____
“If you answered yes to this question, move on to the next test. If you answered no, stop here. You are not entitled to claim the child as a dependent/exemption.”
I haven’t looked at the exact 1973 language, but the current language above includes both citizen AND RESIDENT children and custody is NOT required.
The Dunhams could claim Barry as a member of household, related by birth and at a minimum a legal resident of the US by virtue of being enrolled in Punahou and residing with his grandparents who were providing more than 50% of his support. Being a citizen is not required now and I doubt it was required in 1973.
Thanks, seizethecarp for posting that info and link.
Greenperson, justiceseeker93, pinging y’all to the link!
Thanks seizethecarp!
Cold case posse supporter,
Background info for this is in posts 11139, 11140, 11169, and 11171.
There IS a case where these records ARE available.
Jedidah, justiceseeker93 fyi
“I haven’t looked at the exact 1973 language, but the current language above includes both citizen AND RESIDENT children and custody is NOT required.”
This highlights a difference between you and I. I have looked at the 1973 code and a dependent was required to be a U.S. Citizen or U.S. Resident to be claimed by the custodial parent or guardian.
You think it proves Obama was a U.S. Citizen or U.S. Resident because the parents did not claim his as a dependent. A foreign national visiting the U.S. on a student visa is not a U.S resident. He’s a visitor capable of being deported.
I think it proves Obama was not a U.S. Citizen or U.S. resident because his parent did not claim him as a dependent on their 1973 OR there was a Court adjudication prior to 1973 where the Soetoro’s were stripped of their custodian rights.