Nathaniel Carter - Page 6

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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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