Lawrence Patrick O'Brien - Page 5

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               Petitioner is not the custodial parent of the two children             
          at issue, and thus he is not entitled to the dependency exemption           
          deductions under section 152(e)(1).  A noncustodial parent may be           
          entitled to the exemption if one of three exceptions in section             
          152(e) is satisfied.  The only exception relevant to this case is           
          contained in section 152(e)(2).  Section 152(e)(2) provides that            
          a child shall be treated as having received over half of his or             
          her support from the noncustodial parent if:                                
               (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.                      
               Section 1.152-4T(a), Q&A-3, Temporary Income Tax Regs., 49             
          Fed. Reg. 34459 (Aug. 31, 1984),3 further provides:                         
               The written declaration may be made on a form to be                    
               provided by the Service for this purpose. * * *                        
          B.   Written Declaration Requirement                                        
               Pursuant to the regulations, the Internal Revenue Service              
          issued Form 8332, Release of Claim to Exemption for Child of                
          Divorced or Separated Parents, as a way to satisfy the written              
          declaration requirement of section 152(e)(2).  Form 8332                    

               3    Temporary regulations are entitled to the same weight             
          as final regulations.  See Peterson Marital Trust v.                        
          Commissioner, 102 T.C. 790, 797 (1994), affd. 78 F.3d 795 (2d               
          Cir. 1996).                                                                 

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