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Form 8332 Mrs. King executed in 1988 did not release her claim to
the exemption deductions for the years in issue.
This case presents an issue that has not been squarely
addressed by the Court.5 Additionally, it appears that the
Commissioner has at times taken inconsistent positions on the
matter.6 Resolution of the issue requires us to interpret the
language of section 152(e)(1).
In interpreting a statute, our purpose is to give effect to
Congress’s intent. Ewing v. Commissioner, 118 T.C. 494, 503
(2002). Usually, the plain meaning of the statutory language is
conclusive. United States v. Ron Pair Enters., Inc., 489 U.S.
5In Hughes v. Commissioner, T.C. Memo. 2000-143, and Brignac
v. Commissioner, T.C. Memo. 1999-387, we applied, without
discussion of this point, sec. 152(e)(1) to parents who had never
married each other. It does not appear that the Commissioner
argued in those cases that the statute did not apply.
6On brief, respondent explained that his current position is
based on a Litigation Guideline Memorandum issued in 1999. Chief
Counsel Advice 1999-49-033 (Dec. 10, 1999). However, the
Commissioner previously issued a Field Service Advisory in 1997
taking the same position. Field Service Advice 1997392 (Apr. 2,
1997). The 1997 advisory stated that a copy of then-current
training materials reflected the position taken in 1990 that the
special support test did not apply to parents who have never
married each other, and that the Commissioner’s opinion had not
changed. However, in 1996 the Commissioner issued a Field
Service Advisory concluding that the special support test under
sec. 152(e)(1) could apply to parents who had never married each
other. Field Service Advice 1996442 (Apr. 22, 1996).
Additionally, the version of the Form 8332 provided by the
Commissioner from December 1987 until December 2000 did not state
that the special support test did not apply to parents who had
never married each other.
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