- 6 - half of whose support for the calendar year was received from the taxpayer. Section 152(e) carves out a special exception to the aforementioned in the case of parents who are divorced or separated. Simply put, section 152(e) provides that the parent having legal custody of the child (a.k.a. the custodial parent) at issue is entitled to claim the dependency exemption deduction for that child unless the custodial parent has validly executed a written release of his or her right to claim the deduction as the custodial parent of record. Sec. 152(e)(1) and (2). The parties agree, and the record is clear, that petitioner was not the custodial parent of either A.K. or M.K. during the year in issue. Accordingly, our only inquiry is whether Dr. Keene validly executed a release of her right to claim the deduction as the custodial parent of record. Petitioner argues his entitlement to the dependency exemption deductions because the aforementioned Judgment affords him the right to claim A.K. as a dependent so long as he is current in his child support and health insurance obligations, and gives him the right to claim M.K. in even years, again, so long as he is current in his child support and health insurance obligations. The record is silent as to any evidence contrary to the fact that, during the year in issue, petitioner was compliant with these obligations; however, although the Judgment and the oral decision of the circuit court provide that petitioner isPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 NextLast modified: March 27, 2008