Norman W. Brissett - Page 8

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          precise circumstance in which a noncustodial parent becomes                 
          entitled to a dependency exemption.  See Neal v. Commissioner,              
          T.C. Memo 1999-97.  Respondent is sustained on this issue.                  
               To reflect the foregoing,                                              
                                                   Decision will be entered           
                                             for respondent.                          




































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