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maintenance, or written agreement that was executed before
January 1, 1985, and that provides that the noncustodial parent
is entitled to any deduction allowable under section 151 for the
child. Sec. 152(e)(4)(A) and (B). The noncustodial parent is
further required to provide at least $600 for the support of such
child during the calendar year. Sec. 152(e)(4)(A)(ii).
Petitioner's 1981 divorce decree does not provide that
petitioner, as the noncustodial parent, is entitled to any
deduction allowable under section 151 for the children. Since
the 1981 divorce decree does not provide for such entitlement,
petitioner's 1981 divorce decree does not qualify as a "qualified
pre-1985 instrument" under section 152(e)(4)(B).
Petitioner did not satisfy the requirements of any of the
three section 152(e) exceptions. Since petitioner is not a
custodial parent under section 152(e) and petitioners have not
satisfied the statutory requirements of the section 152(e)
exceptions, petitioners are not entitled to the claimed
dependency exemption deductions for Laurie and Andrew for the
1993 and 1994 tax years. Respondent is sustained on this issue.
To reflect the foregoing,
Decision will be entered
for respondent.
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Last modified: May 25, 2011