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and the applicable law, we disagree with petitioner’s argument.
Every tax year stands by itself, and respondent’s prior action is
of no consequence here. Petitioner admits that he was the
noncustodial parent in 2001 and that Eileen did not execute a
written declaration, such as a Form 8332, indicating that she,
the custodial parent, would not claim exemption deductions for RW
and MW for the year 2001. Petitioner does not argue that he
attached any statement or written declaration to his and his
current wife’s 2001 joint tax return that would satisfy the
requirements of section 152(e)(2)(A).
Although the divorce decree, by and through its own terms,
provides the opportunity for petitioner to be entitled to
dependency exemptions for RW and MW, it is well settled that
State courts by their decisions cannot determine issues of
Federal tax law. See Commissioner v. Tower, 327 U.S. 280 (1946);
Kenfield v. United States, 783 F.2d 966 (10th Cir. 1986); Neal v.
Commissioner, T.C. Memo. 1999-97; Nieto v. Commissioner, T.C.
Memo. 1992-296.
Unfortunately, regardless of what is stated in the State
divorce decree, the law is clear that petitioner is entitled to
the child dependency exemption in 2001 only if he complied with
the provisions of section 152(e)(2). Petitioner has failed in
this regard. It follows, therefore, that the exception set forth
in section 152(e)(2) does not apply and that the general rule of
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