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Congress to simplify the process of determining who is
entitled to claim dependency exemptions for children of a
marriage. See H. Rept. 98-432 (Part 2), at 1498 (1984). To
make section 152(e)(2) work as intended, that control must
be preserved by insisting on adherence to the requirements
of section 152(e)(2) * * *
The law is clear that petitioners are entitled to the child
dependency exemption for JW in 2002 only if they have complied
with the provisions of section 152(e)(2). Petitioners have
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 section 152(e)(1) does apply. Accordingly,
petitioners are not entitled to deduct the dependency exemption
deduction for JW for taxable year 2002. Sec. 152(e)(1); Miller
v. Commissioner, supra.
Reviewed and adopted as the report of the Small Tax Case
Division.
Decision will be entered
for respondent.
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Last modified: May 25, 2011