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of the child if: (1) The custodial parent signs a written
declaration that he or she will not claim the child as a
dependent for any (or a certain) taxable year, and the
noncustodial parent attaches such written declaration to his or
her return for the appropriate year; or (2) over one-half of the
support of the child is treated as having been received from a
different individual under a multiple support agreement; or (3) a
pre-1985 decree of divorce or separate maintenance, or written
agreement provides that the noncustodial spouse is entitled to
the dependency exemption deduction for the child, and the
noncustodial spouse contributes at least $600 for support of such
child during the relevant taxable year. Sec. 152(e)(2) through
(4).
None of the above exceptions is applicable in this case.
Consequently pursuant to section 152(e)(1), Ms. Silver, the
custodial parent, is considered to have provided over one-half of
the support of the children during 1990. It follows, therefore
that petitioner is not entitled to claim dependency exemption
deductions for any of the children for the year 1990 because they
are not his dependents as that term is defined in section 152(a).
At trial and on brief, petitioner made various
constitutional arguments in support of his position that we
should find that there is no deficiency in his 1990 Federal
income tax. Although not entirely clear to us, we believe that
petitioner's constitutional arguments focus not so much upon the
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