Santana, et al. v. Comr., T.C. Memo. 2012-49

(petitioner was the father and non-custodial parent of child and claimed dependency exemption and earned income credit for the child; but, child live more than half of tax year with mother and failed to satisfy I.R.C. Sec. 152(c) residency test; petitioner also failed I.R.C. Sec. 152(d) qualifying relative test due to lack of proof of providing more than 50 percent of child's support; I.R.C. Sec. 152(e) requirement not satisfied due to failure to attach Form 8332 to return (or equivalent release) and mediation agreement allowing former spouses to alternate years to take deduction didn't satisfy Sec. 152(e) because it didn't designate which year belonged to which spouse; EIC similarly denied due to child's failure to meet qualifying child definition and petitioner's income exceeded limit for taxpayers without a qualifying child).