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the noncustodial parent attaches such written declaration to the
noncustodial parent's return for the taxable year. Sec.
152(e)(2).
Although petitioner provided inconsistent testimony as to
where the children resided during 1992, he did admit that they
were with him "on and off" and that they attended elementary
school for the entire year in Zephyr Hills, the town where his
wife was living. Petitioner estimated that Zephyr Hills is
approximately 25 miles away from Tampa.
Based on the record, petitioner has not proven that he had
custody of the children for the greater portion of the calendar
year. Consequently, petitioner's wife, as the custodial parent,
is deemed to have provided more than half the support of the
children, pursuant to the general rule of section 152(e)(1).
Petitioner has further not established that an exception
to the general rule of section 152(e)(1) (whereby the custodial
parent is treated as providing over one-half of the support of
the child) is applicable. At trial, petitioner submitted a Form
8332 (Release of Claim to Exemption for Child of Divorced or
Separated Parents), wherein Dorothy Presley ostensibly released
her claim to exemptions for the children for the 1992 tax year.
However, this form is dated February 8, 1994, and it was not
attached to petitioner's Form 1040A, which is dated February 27,
1993. Consequently, petitioner has not established that the
exception provided for in section 152(e)(2) is applicable to this
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