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that he had custody of Thomas for a greater portion of the
calendar year. Prior to the custody order of September 28, 2001,
petitioner had custody of Thomas every other weekend and one
midweek dinner visit. Furthermore, petitioner admitted that his
time with Thomas for the year 2001 did not increase until after
the custody order of September 28, 2001. While the new agreement
did increase his time with Thomas, it is by no means clear that
his custody for the remainder of the year exceeded that of his
former wife. In sum, we find that petitioner was not the
custodial parent for 2001 and, therefore, is not entitled to the
dependency exemption deduction.
A noncustodial parent may be treated as providing over half
of the support for the minor dependent if the requirements of
section 152(e)(2) are satisfied. Section 152(e)(2) provides that
the noncustodial parent may be treated as having provided over
half of the support if:
(A) the custodial parent signs a written declaration
(in such manner and form as the Secretary may by regulations
prescribe) that such custodial parent will not claim such
child as a dependent for any taxable year beginning in such
calendar year, and
(B) the noncustodial parent attaches such written
declaration to the noncustodial parent's return for the
taxable year beginning during such calendar year.
Petitioner does not contend that section 152(e)(2) applies here.
Therefore, petitioner is not entitled to claim any child as a
dependent under section 151.
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