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Sec. 24(c)(1)(A) and (B). Thus, a taxpayer is ineligible for the
child tax credit under section 24 unless he or she is eligible
for the dependency exemption under section 151.
Where the parents of a dependent child are divorced or
legally separated, section 152(e)(1) confers the dependency
exemption onto the parent having custody of the child for the
greater portion of the calendar year (custodial parent). As an
exception to the general rule, a noncustodial parent may claim
the exemption where the custodial parent executes a valid written
declaration releasing his or her claim to the exemption, and the
noncustodial parent attaches that declaration to his or her
Federal income tax return for the taxable year. Sec. 152(e)(2);
sec. 1.152-4T(a), Q&A-3, Temporary Income Tax Regs., 49 Fed. Reg.
34459 (Aug. 31, 1984).
Petitioner does not contend that he complied with the
provisions of section 152 for the taxable year 2003.
Petitioner’s children were in the custody of his ex-spouse for
more than one-half the calendar year; she did not execute a valid
written declaration releasing her claim to the dependency
exemption for the taxable year; and petitioner did not attach
such a declaration to his Federal income tax return. Instead,
petitioner argues that section 152(e) denies noncustodial parents
equal protection under the 14th Amendment to the Constitution by
granting the dependency exemption to a custodial parent by
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