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The agreement between petitioner and Mrs. Brettin does not
contain their son's name or the Social Security number of either
parent. Most importantly, it does not contain the signature of
Mrs. Brettin, signifying her agreement not to claim their son as
a dependent. See id. at 191-194. She apparently did claim him
as a dependent on her return for 2000. See White v.
Commissioner, T.C. Memo. 1996-438. The agreement fails to
qualify as a written declaration that conforms to the substance
of Form 8332.
Because petitioner, the noncustodial parent, did not meet
the requirements of the Federal income tax statute, he simply
does not come within the exception provided for in section
152(e)(2). Accordingly, the Court holds that petitioner is not
entitled to a dependency exemption deduction for his son for
2000.
Reviewed and adopted as the report of the Small Tax Case
Division.
Decision will be entered
for respondent.
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