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year in which the taxable year of the taxpayer begins, was
received from the taxpayer (or is treated under subsection (c) or
(e) as received from the taxpayer)”. Sec. 152(a).
The circumstances of this case are such that petitioner
provided all the support to his children and Mrs. Corrigan, who
had no source of income and was dependent upon petitioner for the
children’s expenses and those of her horse breeding activity.
During the years in question, petitioner was divorced and Mrs.
Corrigan was awarded custody of the children who had not reached
majority. Petitioner’s son Robert was 19 in 1988, resided with
petitioner, and attended school for at least 5 months during each
of the years in controversy. Amy was a minor and resided with
Mrs. Corrigan.
In addition, Mrs. Corrigan, who had no other source of
income, subscribed to the joint returns in which dependency
exemptions were claimed for all of the children. This act by
Mrs. Corrigan is tantamount to her consent in allowing petitioner
to claim the exemptions. These circumstances conform to the
substance of Form 8332, Release of Claim to Exemption for Child
of Divorced or Separated Parents, and meet the requirements for a
noncustodial parent claiming dependency exemptions under section
1.152-4T(a), Q&A-3, Temporary Income Tax Regs., 49 Fed. Reg.
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