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Sec. 152(e)(1). Under this rule, the parent with custody of the
child for the greater portion of the year (the “custodial
parent”) generally is treated as having provided over half of the
child’s support, regardless of which parent actually provided the
support. Id. One exception to this special rule exists which
provides that the noncustodial parent is treated as having
provided over half of the child’s support. Sec. 152(e)(2). For
the exception to apply, the custodial parent must sign a written
declaration releasing his or her claim to the deduction, and the
noncustodial parent must attach the declaration to his or her tax
return. Id. Assuming that petitioner and Ms. Lisi together
provided over half of Joseph’s support, petitioner is not treated
as having provided over half of Joseph’s support during 1999
because no signed written declaration was attached to
petitioner’s return. Id. Furthermore, we note that the special
rules of section 152(e) do not apply where a child is emancipated
from his parents and is no longer considered to be in the
“custody” of either one. Sec. 152(e)(1)(B); Kaechele v.
Commissioner, T.C. Memo. 1992-457.
The second issue for decision is whether petitioner is
entitled to itemized deductions not claimed on his return.
Petitioner argues that he (1) paid deductible State income taxes
of $2,242, (2) paid deductible automobile taxes of approximately
$200, (3) had gambling losses of approximately $2,200, deductible
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