- 7 - divorce decree which provided that petitioner would be entitled to claim the children as dependents if Mrs. Freimark did not “benefit” from the use of the deduction. We need not and do not consider the contingency described in the divorce decree. As described above, section 152(e) provides that the custodial parent is entitled to the exemption unless the noncustodial parent fits within one of the exceptions. We previously explained that petitioners do not come within the exception under section 152(e)(2). Petitioners do not fit within any of the other exceptions.3 For the reasons set forth herein, respondent’s determination is sustained. Reviewed and adopted as the report of the Small Tax Case Division. Decision will be entered for respondent. 3 While sec. 152(e)(4) permits a noncustodial parent to claim an exemption under specific circumstances, said section applies only to qualified pre-1985 instruments. The divorce decree was entered in 1997.Page: Previous 1 2 3 4 5 6 7 8
Last modified: May 25, 2011