Marcus T. and Tiffany J. Ringgold - Page 6

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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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