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that she would not claim dependency exemption deductions for
Michael and Robert on her 1994 Federal income tax return.
In the notice of deficiency respondent disallowed the
dependency exemption deductions claimed for Michael and Robert
explaining that petitioner failed to establish that he provided
more than one half of their total support.
Discussion
Respondent argues that her adjustments should be sustained
because petitioner, as the noncustodial parent of Michael and
Robert, is precluded from claiming dependency exemption
deductions for those children pursuant to section 152(e)(1),
which states:
(1) Custodial parent gets exemption. Except as
otherwise provided in this subsection, if--
(A) a child (as defined in section
151(c)(3))receives over half of his support during the
calendar year from his parents--
(i) who are divorced or legally
separated under a decree of divorce
or separate maintenance,
(ii) who are separated under a
written separation agreement, or
(iii) who live apart at all times
during the last 6 months of the
calendar year, and
(B) such child is in the custody of one or
both of his parents for more than one-half of
the calendar year,
such child shall be treated, for purposes of section
(a), as receiving over half of his support during the
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