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Commissioner, T.C. Memo. 1994-265 (holding that because the
divorce decree granted custody to the dependent children’s
mother, the mother was the custodial parent entitled to the
dependency exemption deductions unless the noncustodial parent
father met one of the three statutory exceptions).
Because petitioner did not attach to his tax return for 1999
the necessary declaration to release the dependency exemption
deductions to him as the noncustodial parent, and because there
was neither a multiple support agreement nor a pre-1985
instrument for the year in issue, none of the statutory
exemptions in section 152(e) applies. Therefore, petitioner is
not entitled to the dependency exemption deductions for the
children for 1999.
To reflect the foregoing,
Decision will be
entered for respondent.
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Last modified: May 25, 2011