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is not an issue in the present case. Petitioner claimed the
child tax credit in the amount of $800, $400 of which applied to
Sheclyia. Respondent allowed the exemption and child tax credit
with regard to Sheclyia.
Ms. Allsopp claimed Everton and Aldwyn as her dependents for
the 1998 taxable year. During the 1998 taxable year, petitioner
did not have physical custody of Everton, Aldwyn, and Clyde, Jr.
Neither petitioner nor Ms. Allsopp executed or signed a Form
8332, or a similar declaration for the 1998 tax year.
Respondent issued a notice of deficiency to petitioner in
which respondent disallowed two of petitioner’s claimed
exemptions for the 1998 taxable year as well as a portion of the
child tax credit in the amount of $400.
Discussion
I. Dependency Exemption Deduction
A dependency exemption generally is allowed under section
151(a) for each dependent of a taxpayer. Sec. 151(a), (c)(1).
In general, a child of a taxpayer is a dependent of the taxpayer
only if the taxpayer provides over half of the child’s support
for the taxable year. Sec. 152(a). A special rule applies to
taxpayer-parents (a) who are divorced, who are separated, or who
live apart for at least the last 6 months of the calendar year,
and (b) whose child is in the custody of one or both parents for
more than half of the year. Sec. 152(e)(1). Under this rule, if
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