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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,
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