William Allen Gilbert - Page 6

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          what is apparently page 28 of the 1998 version of IRS Publication           
          17, Your Federal Income Tax.1  This chart states in relevant part           
          that a noncustodial parent passes the support test if “there is a           
          decree or agreement executed after 1984 that unconditionally                
          entitles the noncustodial parent to the exemption” (emphasis                
          added).  On the following page of this publication, the listed              
          requirements pertaining to a noncustodial parent explicitly state           
          that such a post-1984 decree or agreement must state that “the              
          noncustodial parent can claim the child as a dependent without              
          regard to any condition, such as payment of support.”  The                  
          publication further states that, in order to use such a decree or           
          agreement in claiming an exemption deduction, the taxpayer must             
          attach to his or her return a copy of certain pages of the decree           
          or agreement which contains the signature of the taxpayer’s                 
          former spouse.  Petitioner did not attach to his return a copy of           
          the relevant portions of his divorce decree.  Furthermore,                  
          attaching the decree to the return would not have been sufficient           
          because the decree by its terms did not unconditionally entitle             
          petitioner to the exemption deduction:  The decree provided that            
          entitlement to the deduction was contingent upon petitioner’s               
          prompt payment of child support.2                                           

          1A copy of the flowchart is in evidence.  The Court takes                   
          judicial notice of the publication in its entirety.                         
          2We note that--even if the instructions upon which                          

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