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parent’s Social Security number; the noncustodial parent’s name;
and the noncustodial parent’s Social Security number.
Petitioners argue that attaching the copy of the signed
separation agreement to their return met the requirements of
section 152(e)(2). Respondent argues that the agreement does not
meet the requirements of that section because (1) as stated in
the notice of deficiency, the agreement was not incorporated into
the final divorce decree, and (2) the agreement does not conform
to the substance of Form 8332 because it does not reflect (a) the
years for which the dependency exemption deductions were to be
released and (b) the Social Security numbers of petitioner and
Ms. Rogers.
We agree with petitioners. First, there is no requirement
in section 152(e)(2) or the regulations thereunder that a
spouse’s waiver of her claim to a dependency exemption deduction
be incorporated into a divorce decree to be effective. Such a
requirement would make Form 8332 itself ineffective on its own.
Furthermore, a separation agreement creates binding contractual
obligations under the laws of the State of Delaware. Harry M.P.
v. Nina M.P., 437 A.2d 158 (Del. 1981). Such contractual
obligations do not cease upon the entry of a divorce decree,
Heinsohn v. Chandler, 2 A.2d 120 (Del. Ch. 1938), and whether or
not the agreement is merged or incorporated into the decree
generally does not affect the contractual obligations under the
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