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152(e)(1) allows the dependency exemption deduction to the
"custodial parent". Section 1.152-4(b), Income Tax Regs.,
provides generally that the custodial parent is determined by the
most recent decree of divorce in effect between the parties. In
this case, there is no dispute that Mrs. Crowell was the
custodial parent for the four children. However, the
noncustodial parent is allowed a dependency exemption deduction
if, under section 152(e)(2), the following conditions are met
(among other situations not pertinent to this case): The
custodial parent signs a written declaration that such custodial
parent will not claim such child as a dependent, and the
noncustodial parent attaches such written declaration to the
noncustodial parent's income tax return for the taxable year.
Pursuant to section 152(e)(2), temporary regulations have
been promulgated providing that "The written declaration may be
made on a form to be provided by the Service for this purpose.
Once the Service has released the form, any declaration made
other than on the official form shall conform to the substance of
such form." Sec. 1.152-4T(a), Q&A-3, Temporary Income Tax Regs.,
49 Fed. Reg. 34459 (Aug. 31, 1984).3 Internal Revenue Service
3
The Court notes that temporary regulations have binding
effect and are entitled to the same weight as final regulations.
Peterson Marital Trust v. Commissioner, 102 T.C. 790, 797 (1994),
affd. 78 F.3d 795 (2d Cir. 1996); Truck & Equip. Corp. v.
Commissioner, 98 T.C. 141, 149 (1992); see LeCroy Research Sys.
(continued...)
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