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taxpayer from claiming a dependency exemption for his minor
child. See Presley v. Commissioner, T.C. Memo. 1996-553.
Section 152(e) is clear; it grants the dependency exemption to a
noncustodial parent only when he or she attaches a valid Form
8332 or its equivalent to a Federal income tax return for the
taxable year on which he or she claims the exemption.
Unfortunately, irrespective of what is contained in the judgment
as to petitioner’s right to claim a dependency exemption for
M.F., the law is clear that a taxpayer is entitled to a
dependency exemption in the taxable year if, and only if, he is
in compliance with section 152. As previously stated, petitioner
has failed to meet this requirement. Accordingly, the Court
concludes, with respect to section 152, petitioner is not
entitled to claim a dependency exemption with respect to M.F. for
taxable year 2003. Accordingly, and because petitioner failed to
comply with this requirement, we sustain respondent’s
disallowance of the dependency exemption claimed by petitioner.
Finally, and with respect to the child tax credit petitioner
claimed for M.F. in 2003, section 24(a) authorizes a child tax
credit with respect to each qualifying child of the taxpayer.
The term “qualifying child” is defined in section 24(c). A
“qualifying child” means an individual with respect to whom the
taxpayer is allowed a deduction under section 151, who has not
attained the age of 17 as of the close of the taxable year, and
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Last modified: November 10, 2007