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Individual Income Tax Return. Petitioner did not attach anything
signed by Ms. O’Brien to his return at the time he filed.
Respondent disallowed these dependency exemption deductions and
issued a notice of deficiency. Respondent has conceded that
petitioner was the custodial parent for one of the claimed
children in 2001. Petitioner was not, however, the custodial
parent of the other two children in 2001. Petitioner argues that
even though he is the noncustodial parent of these two children,
he is entitled to the dependency exemption deductions under the
terms of his divorce decree.
Discussion2
A. Dependency Exemption Deduction
Sections 151 and 152 provide that a taxpayer is entitled to
deduct an exemption for a dependent if the taxpayer provides over
half of the support for the dependent. Under section 152(e)(1),
in the case of a minor dependent whose parents are divorced,
separated under a written agreement, or who have lived apart at
all times during the last 6 months of the calendar year, and
together provide over half of the support for the minor
dependent, the parent having custody for a greater portion of the
calendar year (custodial parent) generally shall be treated as
providing over half of the support for the minor dependent.
2 We decide the issue in this case without regard to the
burden of proof. See Higbee v. Commissioner, 116 T.C. 438
(2001).
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