- 5 - payments for child support, which is not deductible. As of the time of the court order in 1990, petitioner was in arrears for child support, and the only payments that petitioner has substantiated were stipulated to have been made pursuant to that court order. During trial, petitioner presented a computer summary of payments that he allegedly made to his former wife during the years in issue. That summary, however, was prepared shortly before trial and was not corroborated by any canceled checks or other original documents. Petitioner was afforded the opportunity after trial to present additional documents for stipulation, but he did not do so. Petitioner has failed to prove that he made any deductible alimony payments during the years in issue. To be entitled to a dependency exemption under section 151(c), petitioner must prove that he meets the conditions of section 152(e) as follows: (e) Support Test in Case of Child of Divorced Parents, Etc.-- (1) Custodial parent gets exemption.--Except as otherwise provided in this subsection, if-- (A) a child (as defined in section 151(c)(3)) receives over half of his support during the calendar year from his parents-- (i) who are divorced or legally separated under a decree of divorce or separate maintenance,Page: Previous 1 2 3 4 5 6 7 8 9 Next
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