4
dependency exemption attaches such waiver to the tax return, then
the waiver will be honored and the noncustodial parent may claim
the dependency exemption for the child. In the present case,
that did not happen for the years 1990 and 1991. During those
years, the children of petitioner were in the custody of Mr.
Peck. There is no evidence that he executed any such waiver of
his right to claim exemptions for them in his tax return, and
petitioner and Mr. Peck, both of whom testified at trial herein,
confirmed that no such waiver was executed. It is true that in
the modification of custody that was granted by the Missouri
courts in 1993, wherein custody of the minor children was
returned to petitioner, the court decreed that Mr. Peck should
execute a waiver of exemption for the children with respect to
the year 1992. However, no provision appears to have been made
for the years 1990 and 1991, which are before us here.
Accordingly, we must uphold respondent's disallowance of
dependency exemptions to petitioner for the years 1990 and 1991:
there is no evidence that Mr. Peck signed a waiver agreement
releasing his right to the dependency exemption for those years,
and there is no evidence that any such agreement was attached to
the returns that were filed herein, as required by section 152.
Cf. Ferguson v. Commissioner, T.C. Memo. 1994-114.
With respect to the proposed additions to tax, respondent
has waived the imposition of the addition under section 6654 for
the year 1990, but continues to maintain that petitioner is
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