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King v. Commissioner, 121 T.C. 245, 250 (2003). This preordained
statutory determination is automatic and is made without any
factual inquiry as to which parent actually provided the child’s
support. Boltinghouse v. Commissioner, T.C. Memo. 2003-134.
However, there is an exception to this rule that effectively
shifts the dependency exemption to the parent who is not the
custodial parent (noncustodial parent). Sec. 152(e)(2). The
exception allows the noncustodial parent to be treated as
providing over one-half of the support for the dependent child
if: (1) The custodial parent signs a written declaration that,
among other things, such custodial parent will not claim the
dependent child as a dependent for the taxable year, and (2) the
noncustodial parent attaches such written declaration to the
noncustodial parent’s return for that taxable year. King v.
Commissioner, supra at 249-250; Boltinghouse v. Commissioner,
supra.
Here, the divorce decree gave “care, custody and control” of
the children to Bertha Muncy. Furthermore, from a factual
standpoint, the record indicates that after taking into account
visitation rights, the children spent more than one-half of 2001
with Bertha Muncy.4 Therefore, despite the fact that petitioner
was a loving father often taking care of the children for a
4 See infra Part II.
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Last modified: May 25, 2011