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official form shall conform to the substance of such form." Sec.
1.152-4T(a), Q&A-3, Temporary Income Tax Regs., 49 Fed. Reg.
34459 (Aug. 31, 1984).3 Internal Revenue Service Form 8332,
Release of Claim to Exemption for Child of Divorced or Separated
Parents, is the IRS form intended to satisfy sec. 152(e)(2)(A),
and this form provides for the (1) name of the children for which
exemption claims were released, (2) years for which the claims
were released, (3) signature of the custodial parent, (4) Social
Security number of the custodial parent, (5) date of signature,
and (6) name and Social Security number of the parent claiming
the exemption.
Petitioner did not attach IRS Form 8332 to his returns for
any of the years in question, nor did he attach any other written
statement, signed by his former spouse, which would, in
substance, comply with the requirements of section 152(e)(2)(A)
and the temporary regulations thereunder. Petitioner, therefore,
has not established entitlement to a dependency exemption for his
daughter for the years in question. Respondent is sustained on
this issue.
3
The Court notes that temporary regulations have binding
effect and are entitled to the same weight as final regulations.
Peterson Marital Trust v. Commissioner, 102 T.C. 790, 797 (1994),
affd. 78 F.3d 795 (2d Cir. 1996); Truck & Equip. Corp. v.
Commissioner, 98 T.C. 141, 149 (1992); see LeCroy Research Sys.
Corp. v. Commissioner, 751 F.2d 123, 127 (2d Cir. 1984), revg. on
other grounds T.C. Memo. 1984-145.
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