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children generally is entitled to claim the dependency exemption
deduction unless the parent having custody elects to release the
exemption deduction for the children in his or her custody and
supplies a written release to that effect. Implicit in section
152(e) is that the custodial parent has the discretion and right
to decide whether the dependency exemption deduction is to be
released to the noncustodial parent. In this case, Mrs. Crowell
was adamant in her testimony that she did not consent to a
release of the dependency exemption deductions to her former
spouse, Mr. Crowell, for 11 years, including the years at issue.
It is patently clear to the Court, therefore, that Mrs. Crowell
did not intend to release the dependency exemption deductions to
Mr. Crowell for the 11 years following the year 1995. The Form
8332, moreover, is suspect in the sense that it purportedly
releases the dependency exemptions of the four children to years
that extend well beyond the age at which most of the children
would ordinarily qualify as dependents. For example, in the year
2006, the last year listed on Form 8332, Cody would be 29 years
old, David would be 23 years old, and Ben would be 20 years old.
Only Beth would be 16 years old and likely could still be an
eligible dependent.
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Last modified: May 25, 2011