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attaches such written declaration to the noncustodial parent’s
return for the taxable year; (2) pursuant to section 152(e)(3),
there is a multiple support agreement between the parties as
provided in section 152(c); or (3) pursuant to section 152(e)(4),
there is a qualified pre-1985 instrument providing that the
noncustodial parent shall be entitled to any deduction allowable
under section 151 for such child, provided that certain other
requisites, not pertinent here, are met.
Here the exceptions in section 152(e) do not apply. We have
no choice except to find that petitioners are not entitled to
claim the dependency exemption deduction for 1998.
Reviewed and adopted as the report of the Small Tax Case
Division.
Decision will be entered
under Rule 155.
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Last modified: May 25, 2011