Facts
R. is divorced, and sole parental authority over her two children has been granted to their father, R.'s ex-spouse. R. was required to contribute to the maintenance of her children by paying an indexed maintenance allowance. For the 2001 tax period, R. requested tax deductions on the grounds that her children lived with her every other week. The Cantonal Tax Authority refused to grant R. the requested deductions. The Administrative Court of the Canton of Fribourg partially upheld R.'s appeal, granting her the deduction for dependent persons with regard to the federal direct tax. However, the Administrative Court dismissed the remainder of the appeal, finding that R. should not benefit from the more favorable tax rate granted to spouses living in a common household, widowed, separated, divorced, and single taxpayers living in a common household with children they primarily support, as the parental authority was exercised solely by the children's father.Considerations
According to case law, when two taxpayers are separated or divorced, only the one who "primarily" supports the child, exercises parental authority, and is entitled to the social deductions granted for children, can claim the tax rate for couples. Granting the tax rate for couples to both parents would result in the taxpayers concerned benefiting from multiple deductions of the same nature…