Wilson Baker, Jr. - Page 8

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          The divorce decree in the proceeding between petitioner and his             
          former spouse did not award custody to petitioner and was silent            
          as to whether he was entitled to the exemption otherwise                    
          allowable under section 151.  There is no evidence that                     
          petitioner's former wife released her claim to exemptions for the           
          children, and there is no evidence as to the amounts for support            
          of the children provided by petitioner's former wife.  Thus,                
          petitioner has failed to prove that he furnished more than                  
          one-half the support for any of the children.  Because petitioner           
          has not shown that he qualifies under section 152(a) or (e),                
          supra, he is not entitled to claim the children as dependents               
          during the years in issue.                                                  
               Petitioner failed to prove that he maintained as his home a            
          household that constituted the principal abode of any of his                
          children for more than one-half of 1993.  Thus, he does not                 
          qualify as a head of a household under section 2(b)(1)(A)(i).               
          Respondent, therefore, correctly used rates applicable to single            
          taxpayers in computing petitioner's tax liability for that year.            
               Section 6662(a) imposes a 20-percent addition to tax on any            
          portion of an underpayment that is attributable to negligence or            
          disregard of rules and regulations.  Sec. 6662(b)(2).  Section              
          6662(c) defines negligence as including any failure to make a               
          reasonable attempt to comply with the provisions of the Internal            
          Revenue Code.  Section 6664(c)(1) provides:                                 





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