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fact and law arising from the separation and divorce of
petitioners.
In a prior opinion in these cases, Miller v. Commissioner,
T.C. Memo. 1999-273, we decided that "unallocated child support
and maintenance" payments made pursuant to a Colorado State court
decree were not deductible by the payor spouse under section 2151
or includable in the income of the payee spouse under section 71.
The only issues remaining for decision2 are:
(1) Whether a State court decree which awarded the
dependency exemptions for petitioners' minor children to the
noncustodial parent but which was not signed by the custodial
parent qualifies as a written declaration signed by the custodial
parent that she will not claim the children as dependents as
required by section 152(e)(2); and
(2) if issue (1) is resolved in favor of the noncustodial
parent, whether the custodial parent regained the right to claim
the dependency exemptions because the noncustodial parent failed
to pay all of the child support required by the State court
decree.
1All section references are to the Internal Revenue Code as
in effect for the years in issue, and all Rule references are to
the Tax Court Rules of Practice and Procedure.
2The only other issues raised by the notices of deficiency
are computational.
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