Which spouse can claim a dependency exemption, amounting to $2,150 a child in 1991, is another tax matter.
"In one case, the spouse claimed his wife was having an affair, and she insisted it was limited to the Internet," but he didn't believe her.
Barr's former spouse, Tom Arnold, had claimed that he would not be appearing, but he ended up doing so.
A spouse who has made non-tangible contributions may claim an equitable interest in the marital property at divorce.
If you file separate returns, only one spouse can claim the housing exclusion or deduction.
Either spouse (but not both) can claim the housing exclusion or housing deduction.
Her spouse claimed she was lame and had bad teeth.
In some jurisdictions, if the spouse claims the elective share, they get that amount, but nothing else from the estate.
Her spouse claimed the Swedish throne through his mother in 1160-61, during which time she was called Queen Birgitta of Sweden for one year.