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to his or her Federal income tax return an order of a divorce
court allowing the noncustodial parent the dependency exemption
deduction for a dependent, section 152(e)(2) is satisfied only if
there is an accompanying signature of the custodial parent
agreeing to the release of the dependency exemption deduction
that specifies the year or years that the release is effective.
Miller v. Commissioner, supra at 195-196. In the absence of the
custodial parent’s signature, the attachment of an order of a
divorce court allowing the noncustodial parent the dependency
exemption deduction does not satisfy the requirements of section
152(e)(2). Id.
Petitioner has not satisfied the requirements of section
152(e) for 2003. Accordingly, respondent is sustained in
disallowing petitioner’s dependency exemption deductions for his
two children for taxable year 2003.
III. Child Tax Credit
Section 24(a) authorizes a child tax credit with respect to
each “qualifying child” of the taxpayer. As relevant to these
particular facts, a “qualifying child” means, inter alia, an
individual with respect to whom the taxpayer is allowed a
deduction under section 151. Sec. 24(c)(1)(A). This Court has
concluded that petitioner is not entitled to a dependency
exemption deduction under section 151 for JN2 for taxable year
2003. Accordingly, JN2 does not fit within the meaning of
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Last modified: November 10, 2007