- 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.
Discussion
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