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taxable year, then the noncustodial parent is entitled to the
dependency exemption deduction for that year.
The “written declaration” is embodied in Form 8332, Release
of Claim to Exemption for Child of Divorced or Separated Parents.
That form consists of two parts, Part I, which is for release of
the dependency exemption for the “current year”, and Part II
applies to releases for “future years”. Both parts (if
applicable) must be signed by the custodial parent releasing the
exemptions, and each part requires the year or years (in the case
of Part II) to which the exemption is released and the names of
the dependents.
In this case, petitioner did not attach a copy of a
completed Form 8332 to his 2002 Federal income tax return;
however, he did present one to respondent on the morning of the
trial, purportedly signed by Ms. Cornea. Respondent, however,
ascertained prior to trial that Ms. Cornea had already claimed a
dependency exemption for S.D. on her 2002 Federal income tax
return; therefore, she could not release the dependency exemption
to petitioner. Sec. 152(e)(2)(A)(ii).
Petitioner contends that S.D. spent equal time living with
him, and he did in fact provide the child with over one-half of
the child’s support during 2002. Although petitioner and Ms.
Cornea did go to great lengths to ensure S.D. would spend almost
equal parts of the year with each of them, the divorce decree
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