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Zachary A. Kutz (Zachary) for 1988 through 1993. Subsequently,
respondent conceded such deductions for Syme for 1985 and 1986.
Petitioner concedes some of the remaining adjustments but claims
that she is entitled to personal exemption deductions for Syme
for 1983 and 1984 and for Zachary for 1988 through 1990.
B. Applicable Law
In computing taxable income, an individual is allowed a
deduction for the exemptions specified in section 151. Those
exemptions include an exemption for the individual herself and,
with limitations, an additional exemption for each dependent.
Sec. 151(b) and (c).3 The term “dependent” is defined in section
152(a)(1) to include a son or daughter of the taxpayer “over half
of whose support, for the calendar year * * * was received from
the taxpayer”. Section 152(e) provides a special test for
determining support in the case of children of divorced parents.
Section 152(e) was amended by Deficit Reduction Act of 1989
(DRA), Pub. L. 98-369, sec. 423(a), 98 Stat. 494, 799-800 (the
amendment), for tax years beginning after 1984. The amendment
did not materially change the general rule of section 152(e)(1):
A child shall be treated as receiving more than half of his
3 For petitioner’s taxable years 1983 through 1986 the
dependency exemption was provided under subsection (e) of
sec. 151. Former subsection (e) was redesignated subsection
(c) and amended by the Tax Reform Act of 1986, Pub. L. 99-514,
sec. 103(b), 100 Stat. 2103. For simplicity, we have used
section references as redesignated by the Tax Reform Act of 1986.
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