William C. and Katherine H. White - Page 5

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          Since petitioner's divorce decree declares that the primary                 
          residence of the children shall be with Ms. White, she is                   
          considered the children's "custodial parent" under section                  
          152(e).                                                                     
               Petitioner, as the "noncustodial parent", is allowed to                
          claim a child as a dependent only if one of three statutory                 
          exceptions are met.  Under these exceptions, the "noncustodial              
          parent is treated as providing over half of a child's support               
          and, therefore, entitled to the dependency exemption if:                    
               (1)(a)  The custodial parent signs a written declaration               
          that such custodial parent will not claim such child as a                   
          dependent, and                                                              
               (b) the noncustodial parent attaches such written                      
          declaration to the noncustodial parent's return for the taxable             
          year (section 152(e)(2)); or                                                
               (2) a multiple support agreement pursuant to section 152(c)            
          determines support (section 152(e)(3)); or                                  
               (3)(a) a qualified pre-1985 instrument provides that the               
          noncustodial parent shall be entitled to any deduction allowable            
          under section 151 for such child, and                                       
               (b) the noncustodial parent provides at least $600 for the             
          support of such child during the calendar year (section                     
          152(e)(4)).                                                                 







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