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for the taxable year 2003, pursuant to sections 1511 and 24,
respectively. We hold that petitioner is not entitled to claim
the dependency exemption or the child tax credit, because (1)
petitioner is not the child’s custodial parent pursuant to
section 152(e); (2) petitioner’s ex-spouse did not release her
claim to the dependency exemption for their minor child for the
taxable year in question; and (3) petitioner’s claim that section
152 violates the Equal Protection Clause of the 14th Amendment to
the Constitution is without merit.
FINDINGS OF FACT
Some of the facts have been stipulated and are so found.
The stipulation of facts and accompanying exhibits are
incorporated herein by this reference. At the time of his
petition, petitioner resided in Newalla, Oklahoma.
Petitioner was divorced from his ex-spouse in December 1997.
Petitioner and his ex-spouse had two children by their marriage,
one of whom was still a minor during the taxable year 2003. The
terms of the divorce decree granted custody of both children to
petitioner’s ex-spouse, subject to petitioner’s rights of
visitation. It further established that petitioner would pay
76.6 percent of the child support for both children, based on the
1Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the year in issue.
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