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claim that child as a dependent. Sec. 152(e)(2); Miller v.
Commissioner, 114 T.C. 184, 190-191 (2000); Bramante v.
Commissioner, T.C. Memo. 2002-228. A validly executed Form 8332,
Release of Claim to Exemption for Child of Divorced or Separated
Parents, satisfies the written declaration requirement. King v.
Commissioner, supra at 249; Brissett v. Commissioner, T.C. Memo.
2003-310. There is no suggestion that Ms. Muhammad signed any
written declaration agreeing that she would not claim NNM as a
dependent for 2001.
Petitioner testified that Ms. Muhammad had orally agreed to
allow him to claim NNM as a dependent on his return, and he had
done so from 1996 to 2001. Petitioner apparently was allowed a
dependency exemption deduction for NNM on his returns from 1996
to 2000. Each taxable year, however, stands on its own and must
be separately considered. Pekar v. Commissioner, 113 T.C. 158,
166 (1999). Respondent is not bound in any given year to allow
the same treatment permitted in a previous year. See Lerch v.
Commissioner, 877 F.2d 624, 627 n.6 (7th Cir. 1989), affg. T.C.
Memo. 1987-295; Pekar v. Commissioner, supra at 166.
The Court finds that petitioner is not the custodial parent
of NNM, and the exception under section 152(e)(2) does not apply.
Therefore, petitioners are not entitled to claim for 2001 a
dependency exemption deduction for NNM under section 151.
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