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decision should qualify as an equivalent to Form 8332, thus
entitling him to the claimed dependency exemptions.
To properly release a claim to a dependency exemption
deduction, section 152(e) requires a custodial parent to sign a
written declaration that contains an express and unqualified
statement that the custodial parent will not claim the dependency
exemption for that year. Bramante v. Commissioner, T.C. Memo.
2002-228. In this case, the Judgment specifies that petitioner
would be entitled to claim the dependency exemptions for A.K.
only if he were in good standing with his child support
obligations, and for M.K. only in even years where he was also in
good standing with his support obligations.
The Marital Settlement Agreement, signed in assent by the
custodial parent, Dr. Keene, granted petitioner the right to
claim the deductions if, and only if, he were compliant with his
support obligations. Dr. Keene’s signature on the Marital
Settlement Agreement, however, does not necessarily comport that
document with an unequivocal statement of relinquishment. In
Boltinghouse v. Commissioner, T.C. Memo. 2003-134, the taxpayers
also attached to their return a copy of a divorce agreement,
which was signed by both the custodial and noncustodial parent.
The agreement in that case, however, unconditionally granted the
noncustodial parent the dependency exemption. The Court held
that the divorce agreement in Boltinghouse v. Commissioner,
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