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B. Additions to Tax
1. Negligence
Negligence is a lack of due care or failure to do what a
reasonable and ordinarily prudent person would do under the
circumstances. Zmuda v. Commissioner, 731 F.2d 1417, 1422 (9th
Cir. 1984), affg. 79 T.C. 714 (1982); Marcello v. Commissioner,
380 F.2d 499, 506 (5th Cir. 1967), affg. in part and remanding
in part 43 T.C. 168 (1964) and T.C. Memo. 1964-299; Neely v.
Commissioner, 85 T.C. 934, 947 (1985). Petitioners must show
that they acted reasonably and exercised due care in claiming
exemptions for the Ehrenworth children. Neely v. Commissioner,
supra.
Dr. Ehrenworth did not establish that he provided more than
$600 to support Richard for the years in issue.
Generally, a parent may claim an exemption for a child for
whom he or she has provided more than half of the support. Secs.
151 and 152. The exemption for a child whose parents are
divorced is allocated between the parents under section 152(e).
The noncustodial parent of a child who has the right to claim the
child as a dependent under a divorce decree or written agreement
executed before 1985 and who provides at least $600 in annual
support for the child is treated as providing more than half of
the child's support for purposes of claiming the child as a
dependent. Sec. 152(e)(4).
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