Paul O'Neil Powers - Page 5

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          either on a completed Form 8332, Release of Claim to Exemption              
          for Child of Divorced or Separated Parents, or on a statement               
          conforming to the substance of Form 8332.  Miller v.                        
          Commissioner, supra at 189.  Form 8332 requires the custodial               
          parent to furnish:                                                          
               (1) the names of the children for which exemption claims               
               were released, (2) the years for which the claims were                 
               released, (3) the signature of the custodial parent                    
               confirming his or her consent, (4) the Social Security                 
               number of the custodial parent, (5) the date of the                    
               custodial parent’s signature, and (6) the name and the                 
               Social Security number of the parent claiming the exemption.           
               [Id. at 190.]                                                          
               In this case, petitioner claimed the dependency exemptions             
          for the children for the year 2001.  Petitioner testified that he           
          provided more than 50 percent of the support of the children and            
          that he should be able to claim dependency exemptions for them              
          for the taxable year 2001.  During trial, petitioner also cited             
          to the Agreed Final Decree of Divorce which states in part:                 
                    IT IS FURTHER ORDERED AND DECREED that each party shall           
               be solely entitled to use as a credit against his or her own           
               tax liability all prepayments and withholdings made by him             
               or her after the date of divorce and all deductions,                   
               exemptions, and adjustments attributable to his or her                 
               income and expenses after the date of divorce.                         
         Petitioner stated:  “I feel that * * * [the divorce decree] reads            
         whoever is providing the most to the children is able to claim               
         them as an exemption.”                                                       
              Audra was the custodial parent for 2001.  She had custody of            
         the three children for 9 months of the year, which is over half              






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