Nathan Andrew Poehlein - Page 8

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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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