Bonnie A. Broughton - Page 3

                                       - 3 -                                          
               It is stipulated that Gary continually has made all payments           
          for child support.  Petitioner alleges, however, that he has not            
          satisfied the provisions of the amended decree relating to the              
          payment of medical expenses for the children.  For this reason,             
          on her 1994 and 1995 Federal income tax returns, petitioner                 
          claimed an exemption for both children.  Respondent disallowed              
          the exemptions, the issue now before the Court.                             
               Section 152(a) defines a dependent, inter alia, as a son or            
          daughter "over half of whose support, for the calendar year * * *           
          was received from the taxpayer (or is treated under subsection              
          (c) or (e) as received from the taxpayer)".  Under section                  
          152(e)(1) generally the person who has custody for the greater              
          portion of the calendar year (the custodial parent) is treated as           
          having supplied over half of the support.  In the case, however,            
          of a divorce decree executed prior to January 1, 1985, the                  
          noncustodial parent shall be treated as having supplied over half           
          the support if the noncustodial parent provides at least $600 for           
          the support of the child during the calendar year and the divorce           
          decree "provides that the noncustodial parent shall be entitled             
          to" the exemption for such child.  Sec. 152(e)(4)(A).  In the               
          case before us, Gary provided at least $600 for the support of              
          each child during 1995, the divorce decree was entered prior to             

Page:  Previous  1  2  3  4  Next

Last modified: May 25, 2011