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Ms. Woodworth’s alleged intransigence and the tax laws’ apparent
inability to give effect to his divorce decree.
As we have said in cases involving similar facts, we are not
unsympathetic to petitioner’s position. See Brissett v.
Commissioner, T.C. Memo. 2003-310; Neal v. Commissioner, T.C.
Memo. 1999-97. However, we are bound by the language of the
statute as it is written and the accompanying regulations, when
consistent therewith. Michaels v. Commissioner, 87 T.C. 1412,
1417 (1986). The Internal Revenue Code is clear as to the
precise requirements for a noncustodial parent to become entitled
to a dependency exemption. See Neal v. Commissioner, supra.
Because petitioner does not meet those requirements, respondent
is sustained on this issue.
Reviewed and adopted as the report of the Small Tax Case
Division.
To reflect the foregoing,
Decision will be entered for
respondent.
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Last modified: May 25, 2011