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the taxpayer to prove that the determinations are in error. Rule
142(a); Welch v. Helvering, 290 U.S. 111 (1933).
Section 151(c) allows taxpayers an annual exemption amount
for each "dependent" as defined in section 152. Under section
152(a), the term "dependent" means certain individuals, such as a
son, daughter, stepson, or stepdaughter, "over half of whose
support, for the calendar year in which the taxpayer year of the
taxpayer begins, was received from the taxpayer (or is treated
under section (c) or (e) as received from the taxpayer)".
The support test in section 152(e)(1) applies if: (1) A
child receives over half of his support during the calendar year
from his parents; (2) the parents are divorced under a decree of
divorce; and (3) such child is in the custody of one or both of
his parents for more than one-half of the calendar year. If
these requirements are satisfied, as in the present case, the
"child shall be treated, for purposes of subsection (a), as
receiving over half of his support during the calendar year from
the parent having custody for the greater portion of the calendar
year (* * * referred to as the custodial parent)", thus, allowing
the dependency exemption to be claimed by the "custodial parent".
Sec. 152(e)(1).
To decide who has custody, section 1.152-4(b), Income Tax
Regs., provides that custody "will be determined by the terms of
the most recent decree of divorce" if there is one in effect.
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Last modified: May 25, 2011