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Miller v. Commissioner, 114 T.C. 184, 188-189 (2000), affd. on
another ground sub nom. Lovejoy v. Commissioner, 293 F.3d 1208
(10th Cir. 2002); Brissett v. Commissioner, T.C. Memo. 2003-310.
The Form 8332 requires a taxpayer to furnish: (1) The names
of the children for whom exemption claims were released; (2) the
years for which the claims were released; (3) the signature of
the custodial parent confirming his or her consent; (4) the
Social Security number of the custodial parent; (5) the date of
the custodial parent’s signature; and (6) the name and the Social
Security number of the parent claiming the exemption. Miller v.
Commissioner, supra at 190.
A. Whether Section 152(e) Is Applicable
As stated above, petitioner and Ms. Harpe have never been
married. Section 152(e) therefore applies only if petitioner and
Ms. Harpe lived apart at all times during the last 6 months of
2002. See sec. 152(e)(1)(A). Living apart generally connotes
living in separate residences. Dawkins v. Commissioner, T.C.
Memo. 1991-225.
Petitioner contends that he generally stayed at his parents’
house from Sunday night through Thursday afternoon, but spent the
remainder of the week with Ms. Harpe and the children in
Kentucky. There is no evidence to support his contention, and
the joint exhibits contradict his position. A declaration by Ms.
Harpe states that petitioner did not live with her and the
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