Gerald Reginald Paulson - Page 5

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          from his parents; (2) the parents are divorced under a decree of            
          divorce; and (3) such child is in the custody of one or both of             
          his parents for more than one-half of the calendar year.  If                
          these requirements are satisfied, as in the present case, "such             
          child shall be treated, for purposes of subsection (a), as                  
          receiving over half of his support during the calendar year from            
          the parent having custody for a greater portion of the calendar             
          year (* * * referred to as the 'custodial parent')", thus                   
          allowing the dependency exemption to be claimed by the "custodial           
          parent".                                                                    
               To decide who has "custody", section 1.152-4(b), Income Tax            
          Regs., provides that custody "will be determined by the terms of            
          the most recent decree of divorce" if there is one in effect.               
          Since petitioner's divorce decree granted custody and physical              
          possession of petitioner's daughter to his former spouse, the               
          former spouse is considered the child's "custodial parent" under            
          section 152(e).                                                             
               Petitioner, as the "noncustodial parent", is allowed to                
          claim the child as a dependent if any one of three statutory                
          exceptions in section 152(e) is met.  Under these exceptions, the           
          "noncustodial parent" is treated as providing over half of a                
          child's support if:                                                         
               (1) Pursuant to section 152(e)(2), the custodial parent                
          signs a written declaration that such custodial parent will not             





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