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section 152(e)(2)(A) must be made either on Form 8332, Release of
Claim to Exemption for Child of Divorced or Separated Parents, or
on a statement conforming to the substance of that form. Id.;
Miller v. Commissioner, 114 T.C. 184, 189 (2000).
In the present case, Ms. Clay, as the custodial parent, did
not sign Form 8332 or any written declaration or statement
agreeing not to claim an exemption for Junior, and no such form,
declaration, or statement was attached to petitioner's return for
the year in issue. It follows, therefore, that the exception set
forth in section 152(e)(2) does not apply and that the general
rule of section 152(e)(1) does apply. Accordingly, petitioner is
not entitled to a deduction for a dependency exemption for Junior
for 1997. Sec. 152(e)(1); Miller v. Commissioner, supra.
Section 1(b) imposes a special tax rate on individuals
filing as “heads of households”. “Head of household” is defined
in section 2(b) as an unmarried individual whose household is
maintained as the principal place of abode for specific family
members. If petitioner provided over half the cost of
maintaining as his home a household that for more than one-half
the year was either of his sons’ principal place of abode, he
meets the head of household definition in section 2(b)(1).
Petitioner has not demonstrated that he maintained such a
household. If petitioner lived with Ms. Pearson at the Shoreline
Drive residence he would not be eligible for head of household
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