Lorenzo D. Harris - Page 8

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                              (A) the custodial parent signs a written                
               declaration (in such manner and form as the                            
               Secretary may by regulations prescribe) that such                      
                         custodial parent will not claim such child as a              
               dependent for any taxable year beginning in such                       
                        calendar year, and                                           
                              (B) the noncustodial parent attaches such               
               written declaration to the noncustodial parent’s                       
               return for the taxable year beginning during such                      
                         calendar year.                                               
                    For purposes of this subsection, the term “noncustodial           
                    parent” means the parent who is not the custodial                 
                    parent.                                                           
               If the requirements of section 152(e)(1) are met, the child            
          is treated as having received over half of his support from the             
          custodial parent, and the custodial parent is entitled to the               
          dependency exemption deduction.  The noncustodial parent can gain           
          entitlement to the deduction if the custodial parent executes a             
          valid written declaration under section 152(e)(2) releasing the             
          claim to the deduction.  The declaration may apply to 1 year, a             
          set number of years, or all future years.  Sec. 1.152-4T(a), Q&A-           
          4, Temporary Income Tax Regs., 49 Fed. Reg. 34459 (Aug. 31,                 
          1984).                                                                      
               Petitioner testified that KH resided with him after he and             
          Ms. Harris separated in June of 2002.  Petitioner did not offer             
          into evidence any documentation to substantiate his claim that KH           
          resided with him during the last 6 months of the taxable year               
          2002.  In fact, at trial, several documents were entered into               
          evidence as joint exhibits that would draw a contrary conclusion.           
               Petitioner testified that during the last 6 months of 2002             




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