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releasing his or her claim to the deduction, and the noncustodial
parent must attach the declaration to his or her tax return. Id.
Each taxable year stands alone, and respondent may challenge
in a succeeding year what was condoned or agreed to in a former
year. Rose v. Commissioner, 55 T.C. 28 (1970). Thus, a taxpayer
must meet the requirements of sections 151 and 152 in any given
taxable year to be entitled to a dependency exemption deduction,
even if respondent did not challenge a similarly claimed
deduction in a prior year.
Respondent argues that petitioner is not the custodial
parent of either of the children. Petitioner argues that he
resided with both of his sons during the year in issue. Because
petitioner has failed to offer any credible evidence concerning
the issue of where he and his children resided, petitioner bears
the burden of proving respondent’s disallowance of the deductions
to be in error. Sec. 7491(a)(1); Rule 142(a).
Petitioner testified that he resided in an apartment during
the year in issue with his two sons, with Ms. Clarke, and with
Ms. Clarke’s mother. During this time and through the time of
trial, however, petitioner used his father’s address as his own
mailing address. He testified that he kept this as his mailing
address because “you never know how things might work out.”
Petitioner did not state a specific date when he moved into the
apartment, or state how long he remained there. Petitioner
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