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exemptions for Nicholas and Jason for 1998. See Miller v.
Commissioner, supra. Petitioners did not attach to their 1998
income tax return a written declaration signed by Mr. Harbin
releasing his right to dependency exemptions for Nicholas and Jason
for 1998. Thus, under Federal tax law, petitioners are not entitled
to the dependency exemptions for Nicholas and Jason. To conclude
this aspect of our opinion, because petitioner, the noncustodial
parent, did not meet the written declaration requirement, she does
not come within the statutory exception provided in section
152(e)(2). See Loffer v. Commissioner, T.C. Memo. 2002-298; Horn
v. Commissioner, T.C. Memo. 2002-290; Neal v. Commissioner, T.C.
Memo. 1999-97; Cafarelli v. Commissioner, T.C. Memo. 1994-265; Brown
v. Commissioner, T.C. Memo. 1992-548, affd. without published
opinion 7 F.3d 1042 (8th Cir. 1993). Accordingly, we hold that
petitioner is not entitled to the claimed dependency exemptions for
Nicholas and Jason for 1998.
Child Tax Credit
Section 24(a) provides that a taxpayer may claim a credit for
“each qualifying child”. A qualifying child is defined, inter alia,
as any individual if “the taxpayer is allowed a deduction under
section 151 with respect to such individual for the taxable year”
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