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my divorce is clear that I am entitled to the exemption for
Shane.”4
Discussion5
A. Dependency Exemption Deduction
In general, a taxpayer may deduct a dependency exemption for
a dependent over half of whose support is provided by the
taxpayer. Secs. 151(a), (c)(1), 152(a). In the case of divorced
or separated parents, however, special rules determine which
parent may claim a dependency exemption for a dependent. See
sec. 152(e). As relevant to the present case, section 152(e)(2)
allows the noncustodial parent to claim the dependency exemption
for a child if the custodial parent signs a written declaration
releasing his or her claim to the deduction, and the noncustodial
parent attaches the declaration to his or her tax return.
The declaration required by section 152(e)(2) must be made
on either Form 8332, Release of Claim to Exemption for Child of
Divorced or Separated Parents, or on a statement conforming to
4 Notwithstanding the fact that petitioner refers,
interchangeably, to the divorce decree and the order, the parties
have proceeded as if the order is the controlling document
because it is the most recent court order concerning the
dependency exemption. We find nothing under the law of the State
of Washington to indicate to the contrary. Accordingly, we find
that the order controls the disposition of this case.
5 We decide this issue without regard to the burden of
proof. Accordingly, we need not decide whether the general rule
of sec. 7491(a)(1) is applicable in this case. See Higbee v.
Commissioner, 116 T.C. 438 (2001).
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