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not entirely clear from the record, it appears that for the year
1990, Ms. Silver also claimed dependency exemption deductions for
the children. Respondent disallowed the dependency exemption
deductions claimed by petitioner with respect to the children,
explaining in the notice of deficiency that "the [divorce] decree
does not state that you are entitled to claim the children for
tax purposes and we have not received a [written declaration]
signed by the custodial parent releasing the exemption to you".
Discussion
We begin by noting that deductions are a matter of
legislative grace, and taxpayers must satisfy the specific
statutory requirements of any deduction claimed. INDOPCO, Inc.
v. Commissioner, 503 U.S. 79, 84 (1992); New Colonial Ice Co. v.
Helvering, 292 U.S. 435, 440 (1934).
Section 151(c) allows a taxpayer a dependency exemption
deduction for each dependent as defined in section 152. The term
"dependent" includes certain individuals, such as a son or
daughter, "over half of whose support for the calendar year * * *
was received from the taxpayer (or is treated * * * as received
from the taxpayer)". Sec. 152(a). In the case of a child of
divorced parents, generally the custodial parent is treated as
providing over one-half of the support of the child. Sec.
152(e)(1).
There are three exceptions to this rule. The custodial
parent is not treated as providing over one-half of the support
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