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(b) the noncustodial parent provides at least $600 for
the support of such child during the calendar year (section
152(e)(4)).
None of the exceptions to the general rule apply in the
present case. Petitioner did not present evidence of a written
declaration from Mr. Wooten relinquishing his right to claim
Kenya and William as dependents, there was no multiple support
agreement, and there was no pre-1985 instrument since
petitioner’s divorce decree was rendered in 1991. Accordingly,
the Court sustains respondent’s determination that petitioner is
not entitled to dependency exemption deductions for Kenya and
William for 1995, 1996, and 1997.
Respondent determined petitioner’s filing status to be
single rather than head-of-household for 1995, 1996, and 1997 and
disallowed the earned income credit for 1995 and 1996 because
William and Kenya did not reside with petitioner for more than 6
months during any of these years. Respondent also adjusted the
amount of petitioner's 1997 earned income credit to reflect that
petitioner did not have a qualifying child for that year because
William and Kenya did not reside with petitioner for more than 6
months during 1997. See infra note 2.
Section 2(b) defines head-of-household as an individual
taxpayer who is unmarried at the close of his or her taxable year
and who maintains as his or her home a household that constitutes
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