Earl Clyde Muncy - Page 7

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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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