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regulations. See sec. 1.152-4T(a), Q&A-3, Temporary Income Tax
Regs., supra. The February 9, 1995, handwritten note fails to
identify the specific years to which it was meant to apply. It
was not attached to petitioner’s 1998 return, as required by
section 152(e)(2)(B). More fundamentally, it does not state
unconditionally that Rochelle agrees not to claim the exemptions.
See sec. 152(e)(2)(A); White v. Commissioner, T.C. Memo. 1996-
438. In fact, as petitioner admitted in his February 23, 1999,
note attached to his 1998 Form 1040A, Rochelle refused to release
her claim to the exemptions for 1998.
Accordingly, petitioner is not entitled to dependency
exemption deductions for the children for 1998. See Neal v.
Commissioner, T.C. Memo. 1999-97; Cafarelli v. Commissioner, T.C.
Memo. 1994-265; Brown v. Commissioner, T.C. Memo. 1992-548, affd.
without published opinion 7 F.3d 1042 (8th Cir. 1995).
In light of the foregoing,
Decision will be
entered for respondent.
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Last modified: May 25, 2011