Michael Scott Snelgrove, Sr. - Page 5




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          over half of his support from his parents who are divorced under            
          a decree of divorce, and the child is in the custody of one or              
          both of his parents for more than one-half of the year, then the            
          child will be treated as receiving over half of his support from            
          the parent having custody for a greater portion of the calendar             
          year (referred to as the “custodial parent”).  Petitioner’s                 
          former spouse was the custodial parent of the two children at               
          issue.                                                                      
               The “noncustodial parent” is entitled to claim the                     
          dependency exemption deductions if one of three statutory                   
          exceptions in section 152(e) applies.  If an exception applies,             
          the “noncustodial parent” (in this case petitioner) is treated as           
          providing over half of a child’s support.  This case, therefore,            
          focuses on section 152(e)(2).                                               
               Section 152(e)(2) provides, if “the custodial parent signs a           
          written declaration”, that such custodial parent will not claim             
          such child as a dependent, and the noncustodial parent attaches             
          such written declaration to the noncustodial parent’s return for            
          the taxable year, the noncustodial parent is entitled to the                
          dependency exemption deduction for that year.                               
               The “written declaration” is embodied in Form 8332, Release            
          of Claim to Exemption for Child of Divorced or Separated Parents.           
          That form consists of two parts, Part I, which is for the release           
          of the dependency exemption for the “current year”, and Part II             






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