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three children. However, the noncustodial parent is allowed a
dependency exemption deduction under section 152(e)(2) if the
custodial parent signs a written declaration that such custodial
parent will not claim a child as a dependent, and the
noncustodial parent attaches such written declaration to the
noncustodial parent's income tax return for the taxable year.
Mr. Spanier never obtained from Ms. Spanier a completed Form
8332 or a written declaration that she would not claim dependency
exemptions for the children. Therefore, the Court cannot allow
him dependency exemption deductions under section 152.
Mr. Spanier contends that the superior court's nunc pro tunc
order dated September 8, 2003, clarified the original order and
granted him the right to the exemptions for 1998 and, therefore,
should be given effect for Federal income tax purposes. In
general, State court adjudications retroactively changing the
rights of the parties are disregarded for Federal income tax
purposes. Ianniello v. Commissioner, 98 T.C. 165, 175 n.5 (1992)
(citing Daine v. Commissioner, 9 T.C. 47 (1947), affd. 168 F.2d
449 (2d Cir. 1948)). An exception to this rule is made when the
nunc pro tunc order retroactively corrects an order which failed
to reflect the true intention of the court at the time it was
rendered. Gordon v. Commissioner, 70 T.C. 525, 530 (1978);
Johnson v. Commissioner, 45 T.C. 530, 532 (1966). The order at
issue herein contains precisely this language.
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