Thomas B. McCarthy, Jr. and Janice R. McCarthy - Page 5

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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                              
                  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                                
                  To reflect the foregoing,                                                           
                                                      Decision will be entered                        
                                                for respondent.                                       

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