David Alphonse De Strooper - Page 6

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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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