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attaching a State court order that was not signed by the custodial
parent to the return of the noncustodial parent did not satisfy
the express requirements of section 152(e)(2). Id. at 196. The
mere fact that the State court granted the taxpayer the right to
claim the dependency exemption deduction was immaterial because a
State court cannot determine issues of Federal tax law. Id.
(citing Kenfield v. United States, 783 F.2d 966, 969 (10th Cir.
1986) and White v. Commissioner, T.C. Memo. 1996-438 (citing with
approval Commissioner v. Tower, 327 U.S. 280, 287-288 (1946))).
The parties agree that the former spouse had custody of the
children for the greater portion of the taxable year; therefore,
petitioner is not the “custodial parent” as defined in section
152(e)(1). Because petitioner, the noncustodial parent, did not
attach Form 8332 or its equivalent to his joint return, he is not
entitled to the dependency exemption deduction. Accordingly, we
sustain respondent’s disallowance of the dependency exemption
deduction.
2. Child Tax Credit
Section 24(a) provides a credit against income tax for each
“qualified child” of a taxpayer who is under 17 years of age. A
“qualified child” is one for whom a taxpayer may claim a deduction
under section 151. Sec. 24(c)(1)(A). Thus, a taxpayer is
ineligible for the child tax credit under section 24(a) unless the
taxpayer is eligible for the dependency exemption deduction under
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