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returns as support for the claimed dependency
exemptions. The Permanent Orders were not signed by W
consenting to the release of the dependency exemptions
to H. The Permanent Orders were executed by the State
court judge and were signed by W’s attorney signifying
approval as to form.
Held: The Permanent Orders do not qualify as a
written declaration signed by the custodial parent
confirming that the custodial parent will not claim
the children as dependents for 1993 and 1994. Thus,
attaching the Permanent Orders to H’s tax returns did
not satisfy the requirements of sec. 152(e)(2), I.R.C. and
H is not entitled to claim the dependency exemptions
for his minor children.
William C. Waller, Jr., for petitioner in docket
No. 8094-97.
Thomas G. Hodel, for petitioner in docket No. 8158-97.
Sara J. Barkley, for respondent.
MARVEL, Judge: Respondent determined deficiencies in the
Federal income tax of petitioner Cheryl J. Miller, formerly
Cheryl J. Lovejoy (Ms. Miller), for the taxable years 1993 and
1994 of $8,863 and $2,766, respectively. Respondent also
determined deficiencies in the Federal income tax of petitioner
John H. Lovejoy (Mr. Lovejoy) for the taxable years 1993 and 1994
of $12,018 and $5,905, respectively.
These cases have been consolidated for purposes of trial,
briefing, and opinion because they involve common questions of
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