- 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 is
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
Last modified: March 27, 2008