3
February 1990, custody and control of the above children was
granted to William S. Peck. That decree awarding custody was
modified by the Missouri court in 1993, with custody of the
children being removed from William S. Peck and being awarded to
petitioner.
In her individual income tax returns for the years 1990 and
1991, petitioner claimed exemptions for herself and these three
children under the provisions of sections 151 and 152 ($2,000 per
child for 1990 and $2,150 per child for 1991). As noted,
respondent has agreed to accept those returns which were tendered
to the IRS, and which are in evidence herein, as a correct
reflection of petitioner's income and deductions in all respects,
except for the right of petitioner to claim said dependency
exemptions for her three minor children, which respondent
disallowed.
Under section 152(e)(1), in the case of divorced parents
with minor children, the parent who is awarded custody of such
children generally is deemed to be the one who provides over one-
half of each child's support during the year and is therefore the
one entitled to claim the exemption in the income tax return. An
exception to the above rule is provided in section 152(e)(2), in
that if the parent having custody elects to release his claim to
exemption for the children in his custody for the year in
question, and supplies a written release to that effect, and if
the noncustodial parent receiving the right to claim the
Page: Previous 1 2 3 4 5 6 Next
Last modified: May 25, 2011