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has the “primary residential care of the minor child”. Based on
the agreement, Aaron spent more than one-half of 1997 with Mrs.
De Strooper. Therefore, Mrs. De Strooper is the custodial parent
and petitioner is the noncustodial parent of Aaron for 1997.
Petitioner, as the noncustodial parent, is allowed to claim
a child as a dependent only if he meets one of three statutory
exceptions under section 152(e). The noncustodial parent can
claim the dependency exemption deduction (1) if the custodial
parent releases claim to the exemption for the year, (2) if a
multiple-support agreement is in effect, or (3) if the decree of
divorce was executed prior to 1985, the decree expressly provides
that the noncustodial parent is entitled to the deduction, and
the noncustodial parent provides at least $600 for the support of
the child. See sec. 152(e)(2), (3), (4); sec. 1.152-4T,
Temporary Income Tax Regs., 45 Fed. Reg. 34459 (Aug. 31, 1984).
None of the exceptions applies to this case. The record
does not indicate that Mrs. De Strooper released her claim to the
exemption. Further, a multiple-support agreement was not in
effect, and the decree of divorce was executed after 1984. While
we believe that petitioner provided more than half of Aaron’s
support, we are bound by the rigors of section 152(e).
Therefore, we sustain respondent’s determination.
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