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calendar year from the parent having custody for a
greater portion of the calendar year (hereinafter
referred to as the "custodial parent").
Petitioner argues that he was not legally separated as of the
close of 1994 and therefore section 152(e)(1) does not apply.
According to petitioner he has satisfied the provisions of
sections 151(c) and 152(a) and is entitled to dependency
exemption deductions for Michael and Robert. Respondent
apparently agrees that, but for the application of section
152(e)(1), petitioner is entitled to the deductions here in
dispute.
As of the close of 1994, petitioner and Mrs. Correale
(1) were not divorced, (2) were not separated under a written
separation agreement, and (3) had not lived apart at all times
during the last 6 months of the year. Consequently, the
application of section 152(e)(1) depends upon whether as of the
close of 1994 petitioner and Mrs. Correale were legally separated
under a decree of separate maintenance. In turn, this
determination depends upon whether the interim order constitutes
a decree of separate maintenance that rendered petitioner legally
separated within the meaning of section 152(e)(1)(A)(i).
Respondent argues that it does; petitioner disagrees. For the
following reasons, we agree with petitioner.
Petitioner's marital status as of the close of 1994 is
determined by Illinois law. Deyoe v. Commissioner, 66 T.C. 904,
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