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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.
None of the exceptions applies to this case. A multiple-
support agreement was not in effect; the decree of divorce was
executed after 1984; and Ms. Cato did not release her claim to
the exemptions. In 1998, Ms. Cato did not sign a Form 8332,
Release of Claim to Exemption for Child of Divorced or Separated
Parents, or any similar statement substantially in the form of a
Form 8332, to release to petitioner her right to claim deductions
for certain dependency exemptions. Petitioner did not attach a
Form 8332 or anything substantially similar to his Federal tax
return for 1998. See Miller v. Commissioner, supra.
Petitioner is unable to show that he complied with the
requirements of section 152; thus, the Court sustains
respondent's determination that petitioner is not entitled to the
dependency exemption deductions for Shayla and Kevin in 1998.
2. Child Tax Credit
Respondent determined that petitioner is not entitled to
claim child tax credits on his 1998 return because he is unable
to substantiate that any one of his and Ms. Cato’s children was a
“child” as defined in section 151.
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Last modified: May 25, 2011