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return a copy of Form 8332, signed by Mr. Harbin, releasing his
claim to the exemptions. This she did not do.
Petitioner’s assertion that she is entitled to claim the
dependency exemptions for Nicholas and Jason in 1998 is premised
on the May 23, 1989, order which states that petitioner and Mr.
Harbin may claim two dependents in alternate years. However,
petitioners’ position is not supported by the May 23, 1989, order
because it specifically states that those provisions of the order
relating to the parent who may claim the dependency exemptions
terminate when “the oldest child attains majority”. (Petitioner’s
oldest child, Cassandra, turned 18 on July 23, 1996.) Petitioner
contends “that is not what the judge intended.” According to
petitioner, the judge meant to say in his order “until your youngest
child (not the oldest child) is 18 years old.”
Even if, as petitioner asserts, the May 23, 1989, order was in
error, that order was superseded by the May 26, 1993, order giving
sole custody of the children to Mr. Harbin. See sec. 1.152-4(b),
Income Tax Regs. (custody determined by most recent decree). Under
Federal tax law, Mr. Harbin, as custodial parent, was entitled to
dependency exemptions for Nicholas and Jason for 1998.
Consequently, any order issued by the Oconee County Family Court
(even an order attempting to grant dependency exemptions for
Nicholas and Jason to petitioner for 1998) would not per se entitle
petitioner, as the noncustodial parent, to the claimed dependency
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