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4, Temporary Income Tax Regs., 49 Fed. Reg. 34459 (Aug. 31,
1984).
Petitioner testified that JTMZ resided with him during the
entire taxable year 2002. Petitioner did not offer into evidence
any documentation to substantiate his claim that JTMZ resided
with him during the taxable year 2002. At trial, petitioner had
letters that were typed by Ms. Laird claiming that JTMZ resided
with petitioner during taxable year 2002. These letters were
signed by Ms. Laird, petitioner’s minister, and petitioner’s
father. However, these letters were never received into evidence
in this case. On the basis of the record and the facts of the
present case, we find that petitioner did not substantiate that
JTMZ resided with him during the taxable year 2002. Therefore,
we conclude that petitioner was not the custodial parent of JTMZ
for taxable year 2002. We further conclude that the letter
signed by Ms. Laird, referred to above, does not constitute a
valid written declaration under section 152(e)(2) releasing the
claim to the deduction. Petitioner, therefore, is not entitled
to the dependency exemption deduction for taxable year 2002 with
respect to JTMZ. Secs. 151(a), (c), and 152(a). Respondent’s
determination on this issue is sustained.
2. Head of Household
As previously stated, petitioner claimed head-of-household
filing status on his 2002 Federal income tax return, and
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