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exemption, section 152(e)(2) clearly required the custodial
parent’s release of the dependency exemption by signing a written
declaration to that effect. Id. at 195. Simply attaching to the
return of the noncustodial parent a State court order that was
not signed by the custodial parent did not satisfy the express
statutory requirements of section 152(e)(2). Id. at 198. The
mere fact that the State court granted the taxpayer the right to
claim the dependency exemption was immaterial because a State
court cannot determine issues of Federal tax law. Id. (citing
Kenfield v. United States, 783 F.2d 966, 969 (10th Cir.1986);
White v. Commissioner, T.C. Memo. 1996-438 (citing with approval
Commissioner v. Tower, 327 U.S. 280, 287-288 (1946)).
The parties agree that the child’s mother is the “custodial
parent” as defined in section 152(e)(1). Because petitioners,
the noncustodial parents, did not attach Form 8332 or its
equivalent to their return, they are not entitled to a dependency
exemption deduction. Accordingly, we sustain respondent’s
disallowance of the dependency exemption deduction.
2. Child Tax Credit
Section 24(a) provides a credit against income tax for each
“qualified child” of a taxpayer who is under 17 years of age.
The statutory definition of a “qualified child” is one for whom a
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