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dependency exemption deduction for either child for 2001. Thus,
petitioner is not allowed a child tax credit.
V. Conclusion
The Court found the testimony of petitioner and Julie Muncy
to be credible and sincere. Per the divorce decree, petitioner
was entitled to the dependency exemptions for both of his
children. However, Congress designed the requirements of
sections 151 and 152 to facilitate administration of the tax law
by assisting the Commissioner in preventing a whipsaw where both
divorced parents attempted to claim the same child as an
exemption and child tax credit. This was accomplished by
requiring the execution of Form 8332 by the custodial parent.
Petitioner’s remedy in this case is to enforce the divorce decree
either informally by requesting his former spouse’s voluntary
cooperation or, if this is unsuccessful, formally by initiating
proceedings in the West Virginia State courts.
This Court is sympathetic to petitioner’s case;
nevertheless, since petitioner did not satisfy the requirements
of section 152(e)(2), he is not entitled to dependency exemption
deductions for his children. Likewise, petitioner does not
qualify for the child tax credit. As petitioner did not
establish that his home was the principal place of abode for his
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