Waylon D. Ary - Page 7




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          See sec. 1.152-4T(a), Q&A-3, Temporary Income Tax Regs., 49 Fed.            
          Reg. 34459 (Aug. 31, 1984).                                                 
               The declaration required by section 152(e)(2)(A) must be               
          made on either Form 8332 or on a statement conforming to the                
          substance of that form.  Id.; Miller v. Commissioner, 114 T.C.              
          184, 189 (2000).  “The exemption may be released for a single               
          year, for a number of specified years (for example, alternate               
          years), or for all future years, as specified in the                        
          declaration.”  Sec. 1.152-4T(a), Q&A-4, Temporary Income Tax                
          Regs., 49 Fed. Reg. 34459 (Aug. 31, 1984).                                  
               In the present case, Ms. Ary, as the custodial parent, did             
          not sign Form 8332 or any written declaration or statement                  
          agreeing not to claim exemptions for Corey and Danan, and no such           
          form, declaration, or statement was attached to petitioner’s                
          return for the year in issue.  It follows, therefore, that the              


               3(...continued)                                                        
          treated as receiving over half of his or her support from the               
          noncustodial parent if:                                                     
                    (i) a qualified pre-1985 instrument between the                   
               parents * * * provides that the noncustodial parent                    
               shall be entitled to any deduction allowable under                     
               section 151 for such child, and                                        
                    (ii) the noncustodial parent provides at least                    
               $600 for the support of such child during such calendar                
               year.                                                                  
               In view of the fact that petitioner and Ms. Ary were married           
          in 1989, separated in 1996, and divorced in 1997, this second               
          exception does not apply to the present case.  Sec.                         
          152(e)(4)(B)(i).                                                            




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