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that the custodial parent will not claim the child as a dependent
and the noncustodial parent attaches the declaration to the
noncustodial parent's return. The declaration required by
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. Sec.
152(e)(2); Miller v. Commissioner, 114 T.C. 184, 189 (2000).
In the present case, Mrs. Chandler, as the custodial parent,
did not sign Form 8332 or any written declaration or statement
agreeing not to claim an exemption for Grant, 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 Grant
for 1998. See sec. 152(e)(1); Miller v. Commissioner, supra.2
2. Child Tax Credit
Respondent determined that petitioner is not entitled to
claim the child tax credit on his 1998 return because he is
2 The Court notes that even if it was determined that
petitioner is not Grant's father, the outcome of this case would
not differ. In that case, petitioner would not be entitled to a
dependency exemption deduction for Grant because in 1998 Grant's
principal place of abode was not petitioner's home and Grant was
not a member of petitioner's household. Sec. 152(a)(9).
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