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support from the parent having custody for a greater part of the
year, if he receives more than half of his support from one or
both of his parents and is in the custody of his parents for over
half the year. The amendment did eliminate the following
exception to the general rule. Prior to amendment, section
152(e)(2)(B) provided that the noncustodial parent was treated as
having provided over one-half of the child’s support if (1) he or
she provided $1,200 or more during the year for support of the
child and (2) the custodial parent failed to “clearly establish”
that he or she provided more for the child’s support than the
noncustodial parent.
In the case of a dependent who is a child of the taxpayer,
the additional exemption allowed by section 151(c)(1)(B) is
allowed only if the child: "(i) has not attained the age of 19
at the close of the calendar year in which the taxable year of
the taxpayer begins, or (ii) is a student."4
C. Syme
Petitioner claims an additional personal exemption deduction
for Syme for 1983 and 1984. Respondent has determined that
petitioner is not entitled to a dependency exemption for Syme for
those years because Syme usually lived in the actual care and
4 In 1988, Technical and Miscellaneous Revenue Act of 1988,
Pub. L. 100-647, sec. 6010(a), 102 Stat. 3691, added “who has not
attained the age of 24 at the close of such calendar year” in
clause (c)(1)(B)(ii), effective for tax years beginning after
1988. That change has no consequence to this case.
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