Ronald Lewis Boulden - Page 5

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          151 and 152.  If the individual fails any of these tests, he or             
          she does not qualify as a dependent.                                        
               As to the support test, a taxpayer generally must provide              
          more than half of a claimed dependent's support for the calendar            
          year in which the taxable year of the taxpayer begins.  Sec.                
          152(a).  In the case of a child of unmarried parents, if the                
          child is in the custody of one or both of his parents for more              
          than one-half of the calendar year and receives more than half              
          his support during that year from his parents, such child shall             
          be treated, for purposes of section 152, as receiving over half             
          of his support during the calendar year from the parent having              
          custody for a greater portion of the calendar year (the custodial           
          parent).  Sec. 152(e)(1); King v. Commissioner, 121 T.C. 245,               
          250-251 (2003).  A custodial parent may release claim to the                
          exemption pursuant to the provisions of section 152(e)(2), which            
                    SEC. 152(e). Support Test in Case of Child of                     
               Divorced Parents, Etc.--                                               
                    *      *     *      *      *      *      *                        
                    (2) Exception where custodial parent releases                     
                    claim to exemption for the year.--A child of                      
                    parents * * * shall be treated as having received                 
                    over half of his support during a calendar year                   
                    from the noncustodial parent if–-                                 

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