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parent and signify her agreement not to claim the dependency
exemption herself.” Miller v. Commissioner, supra at 193
(emphasis added).
Because Charles and Daniel lived with Cramer for the
majority of the 1998 year, Cramer is the custodial parent.
Accordingly, Cramer is entitled to claim the children as
dependents unless she expressly releases the dependency
exemptions to Dunda, the noncustodial parent. Dunda contends
that, although Cramer did not execute a Form 8332, Cramer’s
signature on the divorce decree attached to the Dundas’ return
satisfies the requirements of a statement conforming to the
substance of Form 8332. We disagree. Dunda’s attaching a copy
of the divorce decree to his tax return does not satisfy the
requirements of section 152(e)(2) and does not conform to the
substance of Form 8332. See Miller v. Commissioner, supra at
191; see also Loffer v. Commissioner, T.C. Memo. 2002-298
(holding that attaching a copy of the divorce decree, which
included a signature of the custodial parent but no specification
of the child claimed as a dependent or of the year, did not
conform to the substance of Form 8332).
Cramer’s signature on the last page of the divorce decree,
executed by her several weeks prior to the court hearing in that
matter in 1988, does not indicate Cramer’s intent to release the
dependency exemptions for 1998 on a tax return prepared more than
10 years later. At trial, Dunda not only stated that he did not
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