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Petitioner testified that up until the filing of the order
on July 12, 2001, NNM spent equal amounts of time with him and
Ms. Muhammad. Petitioner’s spouse, Mrs. Ringgold, testified that
after July 12, 2001, in accordance with the order, NNM spent 35
percent of her time with petitioner and 65 percent of her time
with Ms. Muhammad.
The record reflects that petitioner had custody over NNM for
less than 50 percent of the year in 2001. The Court therefore
finds that petitioner is not NNM’s custodial parent.
A noncustodial parent, however, may be treated as providing
over half of the support if the requirements under section
152(e)(2) are satisfied. Section 152(e)(2) provides:
(2) Exception where custodial parent releases
claim to exemption for the year.--A child * * * shall
be treated as having received over half of his support
during a calendar year from the noncustodial parent
if--
(A) the custodial parent signs a written
declaration (in such manner and form as the
Secretary may by regulations prescribe) that
such custodial parent will not claim such
child as a dependent for any taxable year
beginning in such calendar year, and
(B) the noncustodial parent attaches such
written declaration to the noncustodial
parent’s return for the taxable year
beginning during such calendar year.
To release a claim to a dependency exemption deduction
properly, the custodial parent must sign a written declaration
with an express statement that such custodial parent will not
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