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and, therefore, he was the custodial parent for 2002. In this
regard, petitioner presents the testimony of a neighbor, his
mother, and petitioner Laura A. Taylor to support his claim that
he had physical custody of both children for 50 to 70 percent of
the year in issue. Petitioner asserts that Mrs. Jenkins’s home
was the children’s primary residence in 2002 only for purposes of
keeping the children enrolled in their current school district.
Discussion
Dependency Exemption Deduction
Sections 151 and 152 provide that an individual taxpayer is
entitled to deduct an exemption for a minor child if the taxpayer
provides over half of the support for the child. Under section
152(e)(1), in the case of a minor child 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
child, 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 child.
Petitioner and Mrs. Jenkins lived apart at all times during 2002,
and together they provided over half of their children’s support.
Custody under section 152(e)(1) is determined by the terms
of the most recent decree of divorce, separate maintenance,
custody decree, or written separation agreement. Sec. 1.152-
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