James C. Harris - Page 7




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          exemption disputes, and clarify which of two divorced parents               
          would receive the dependency exemption.  Knight v. Commissioner,            
          T.C. Memo. 1992-710, affd. 29 F.3d 632 (9th Cir. 1994); H. Rept.            
          98-432 (Part 2), supra at 1498.  Because section 152(e) eases the           
          administrative burden of the IRS and thereby advances enforcement           
          of the statute in a rational way, it furthers a legitimate                  
          congressional purpose.  Knight v. Commissioner, supra.                      
          Therefore, section 152(e) does not violate the Due Process Clause           
          of the Fifth Amendment to the Constitution of the United States.            
          Id.  Accordingly, we hold that petitioner is not eligible for a             
          dependency exemption or a child tax credit for the taxable year             
          2003.                                                                       
               To reflect the foregoing,                                              


                                             Decision will be entered                 
                                        for respondent.                               




















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