Jeffrey Scott and Nancy J. Robb - Page 7

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          his tax returns as exemptions”.  There was no statement that the            
          wife would not claim the children as dependents.  The order was             
          approved by the wife’s attorney and the court, but she had not              
          signed the order.  We held that the provisions of the final                 
          divorce decree did not meet the requirements or the substance of            
          Form 8332.  Inter alia, the taxable years for which the                     
          exemptions were released were not stated, and the statement did             
          not provide that the custodial parent would not claim exemptions            
          for the children.  Furthermore, the wife had not signed the                 
               While in this case Loretta did sign the separation                     
          agreement, that agreement was specifically not incorporated in              
          the final divorce decree.  The agreement did not set forth the              
          taxable years for which it applied.                                         
               More importantly, the separation agreement did not provide             
          that Loretta would not claim exemptions for the children, and,              
          indeed, she did claim the exemptions for the 2001 taxable year.             
          In White v. Commissioner, T.C. Memo. 1996-438, we held that the             
          custodial parent’s letter, attached to the noncustodial parent’s            
          return, was insufficient under section 152(e).  The custodial               
          parent did not include an explicit statement that she agreed not            
          to claim the exemption and did not state the years in which she             
          would release the claim to the dependency exemption deduction.              
          Id.  While the custodial parent also did not include her Social             

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