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exception exists in section 152(e)(4) for certain pre-1985
instruments. In such a situation, a child can be treated as
receiving over half of his support from the noncustodial parent
if a qualified pre-1985 instrument between the parents provides
that the noncustodial parent shall be entitled to any deduction
allowed under section 151, and the noncustodial parent provides
at least $600 of support for such child during such calendar
year.
It is clear that none of the exceptions apply in this case.
Since petitioners have not satisfied the requirements of section
152(e)(1), they are not entitled to the claimed dependency
exemptions.
To reflect the foregoing,
Decision will be entered
for respondent.
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Last modified: May 25, 2011